Repealed by SL 1981, ch 106 , § 1

10-46-37 False or fraudulent return in attempt to evade tax as misdemeanor. 10-46-38 Failure to file return as misdemeanor. 10-46-39 Administration and enforcement--Sales tax procedural and collection provisions applicable. 10-46-40 Rules for administration--Uniformity of application. 10-46-41 Determination of tax by secretary in absence of correct return. 10-46-42 Secretary's certificate as prima facie evidence of failure to file return or pay tax. 10-46-43 Records maintained by retailers and users--Examination and investigations by secretary--Access to records. 10-46-44 Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business. 10-46-45 Notice and hearing on revocation of permit or authority to do business. 10-46-46 Restoration of revoked sales tax permit. 10-46-47