VOCATIONAL EDUCATION

Career education programs generally. Job training organizations. Sales and use tax exemptions. Qualified job training organizations, sales of property and services to organization, §48-8-3. WAGES. Income tax deduction as business expense. Disallowed unless individual receiving compensation authorized employee, §48-7-21.1. Income withholding. Statements of wages paid and withheld, §48-7-105. WAIVER. County property taxes. Penalties and interest, waiver. Military service in combat zone as cause of default, §48-5-243. Sales and use taxes. Homestead option sales and use tax. Municipalities, waiver of equalization, §48-8-104. Taxation. Electronic filing requirements, failure to follow. Waiver of penalty for undue hardship, §48-2-44.1. WAR. Income tax filing. Time limit tolling, §48-7-36. WAREHOUSES. Tobacco and alternative nicotine products taxes. Authority to require reports of warehousemen, §48-11-10. Examination of records, §48-11-11. Investigation and examination of stock of cigars or cigarettes, §48-11-11. WARRANTIES. Deeds. Warranty deeds. Tax execution, §§48-3-9, 48-3-10. WATER AND SEWER PROJECTS AND COSTS TAX (MOST), §§48-8-200 to 48-8-212. 614 INDEX WATER AUTHORITIES. Sales and use taxes. Water and sewer authorities created by local enactment. Exemptions for sales to authority, §48-8-3. WEAPONS —Cont’d Tobacco and alternative nicotine products taxes. Powers of special agents and enforcement officers to carry firearms, §48-11-19. WATER CONSERVATION. Income taxes credits. Business and domestic energy or water conservation, §48-7-40.29. Manufacturing facilities. Tax credits for water conservation facilities, §48-7-40.10. Shift from ground-water usage. Manufacturing facility tax credit, §48-7-40.11. WEDDINGS.