Government contractors, §48-8-3. Oxygen. Exemptions, §48-8-3. Payment of tax. Advertising by dealer of assumption of payment, §48-8-36. Violations, §48-8-37. Cash basis of accounting, §48-8-45. Compensation of dealers for reporting and paying tax, §48-8-50. Contractors furnishing tangible personal property and services, §48-8-63. Credit for tax when like tax paid in another state, §48-8-42. Delinquent dealers. Notice to persons holding credits of or owing debts to, §48-8-47. Violations, §48-8-48. Direct pay permit program, §48-8-49.1. Estimated tax liability. Failure to pay tax, §48-8-51. Failure to make payment in full. Penalties in addition to other penalties, §48-8-66. Furnisher of machinery, §48-8-63. Importing dealers, §48-8-61. Invoices not reflecting true or actual cost price, §48-8-52. Joint county and municipal tax. Credit of tax paid by purchaser in another tax jurisdiction, §48-8-90. Marketplace facilitators and sellers, §48-8-30. Return of property sold to dealer by purchaser. Credit for tax payments, §48-8-58. Sale of or quitting business, §48-8-46. Violations, §48-8-48. Special county one percent tax. Credit for tax paid in another jurisdiction, §48-8-116. SALES AND USE TAXES —Cont’d Payment of tax —Cont’d Unidentifiable sale and use tax proceeds. Distribution, §48-8-67. Unpaid tax. Period of delinquency of unpaid taxes, §48-8-56. Used articles taken as credit on sale of new and used articles, §48-8-44. Penalties. Failure to file return or make payment in full, §48-8-66. Frivolous refund claim, §48-2-35.1. Personal property. Tangible personal property. Intent of article with respect to taxation, §48-8-1. Pharmaceuticals distributed without cost. Exemptions. Ratification of executive order, §48-8-18. Pharmacists and pharmacies.