Motor fuel taxes. Deliveries of motor fuel, §48-9-9. Sales and use taxes. Railroads. Freight and logistics projects. Dedication of certain proceeds for freight and logistics projects, §48-8-78. CARRY-OVER DEDUCTIONS FOR LOSSES. Taxation of corporations, §48-7-21. CARS. Motor vehicle ad valorem taxation, §§48-5-440 to 48-5-478.4. 317 INDEX CHAMBER OF COMMERCE. County and municipal levies on public accommodation charges. Promotion of tourism, conventions or trade shows. Private sector nonprofit corporation. Defined, §48-13-51. Income taxes. Exempt organizations, §48-7-25. CAR-WHEEL MILEAGE. Taxation of railroad equipment companies doing business in state, §48-5-519. CATALOG SALES. Sales and use taxes. General provisions, §§48-8-1 to 48-8-78. CATALOGUES.