Sales and use taxes. Duty to keep records, §48-8-53. Failure to keep records and allow inspections, §48-8-54. JOB TRAINING ORGANIZATIONS. Sales and use tax exemptions. Qualified job training organizations, sales of property and services to organization, §48-8-3. JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST). General provisions, §§48-8-80 to 48-8-97. Special districts generally, §§48-8-80 to 48-8-97. JOINT TENANTS. Real estate transfer tax. Exemption of deed or instrument effecting division of property among, §48-6-2. JUDGMENTS. Intangible recording tax. Actions for refunds of protested amount, §48-6-76. Tax executions. Petition for judgment, §§48-3-13 to 48-3-17. JUDICIAL SALES.