Applicability of tax imposed, §48-8-109.31. Noncompliance by political subdivision, effect, §48-8-109.42. Proceeds. Disbursement, §48-8-109.36. SALES AND USE TAXES —Cont’d Special district option sales and use tax (contingently effective 1/1/2025) —Cont’d Proceeds —Cont’d Distribution to county, §48-8-109.36. Restrictions on use, §48-8-109.42. Property tax bill of taxpayer to state amount of reduction, §48-8-109.42. Reimbursement of dealers, §48-8-109.34. Returns.