Rate of tax, §48-9-31

Records. Keeping and preservation, §48-9-40. Reduction of liability. False statements, §48-9-46. Refunds, §48-9-36. False statements for purposes of obtaining, §48-9-46. Passenger motor carriers filing joint reports, §48-9-34. Registration cards and identification markers for motor vehicles. Requirement, §48-9-38. Violation of code section, §48-9-39. Reopening of tax period. Fraudulent reports, §48-9-41. Reports, §48-9-33. Failure to make, §48-9-46. Fraudulent reports, §48-9-41. Joint reports by passenger motor carriers, §48-9-34. Revenue agents. Powers and enforcement of article, §48-9-44. Secretary of state.