Tax amnesty program

Interest on refunded or credited overpayment, §48-16-7. OXYGEN. Sales and use taxes. Exemptions, §48-8-3. ORGAN DONATIONS. Income tax deductions, §48-7-27. ORGANS. Legal organs. Ad valorem taxes. Rate, §48-5-32. Reserve funds. Proposed transfers, §48-5-381. Sales taxes. Discontinuing local tax. Referendums, §48-8-92. Local referendums, §48-8-85. Special 1% tax. Referendums, §48-8-92. ORPHAN HOMES. Sales and use taxes. Exemption, §48-8-3. OVERPAYMENTS. Corporations. Income taxes. Estimated income tax. Credit or refund, §48-7-121. County and municipal taxes and license fees, §48-5-380. P PAPER. Tax executions. Secretary of state. Relieved from mailing papers to respondent, §48-3-18. PARDONS AND PAROLES. Income taxes. Credits. Parolees. Full-time jobs for qualified parolees, eligibility of employer for credit, §48-7-40.31. PARENT-TEACHER ORGANIZATIONS. Sales and use taxes. Exemptions, §48-8-3. PARKING FACILITIES. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. 480 INDEX PARKING FACILITIES —Cont’d Occupation tax or regulatory fee levied by local government —Cont’d Example of business subject to, §48-13-9. PARKS AND RECREATION.