§ 150-601. Tax collectible from all dealers.

§ 150-602. Dealer to collect tax from purchaser.

§ 150-603. Dealers outside city to collect on sales for use in city.

§ 150-604. Dealer to add tax to price.

§ 150-605. Dealers not to advertise absorption of tax.

§ 150-606. Legal rights of dealer against purchaser; director to be joined in actions.

§ 150-607. Excess tax collected to be paid to director.

§ 150-608. Registration of dealers and other persons subject to tax.

§ 150-609. Certificate of authority to collect tax—Required.

§ 150-610. Same—When dealer has no regular place of business.

§ 150-611. Certificates nontransferable.

§ 150-612. Dealer's commissions on collections.

§ 150-613. Dealer who fails to collect liable for tax.

§ 150-614. Failure of dealer to collect a tax a misdemeanor.

§ 150-615. When due.

§ 150-616. Returns and payment of tax.

§ 150-617. Collection by wholesalers.

§ 150-618. Form of remittance.

§ 150-619. Extension of time for filing return.

§ 150-620. Lease or rental of tangible personal property.

§ 150-621. Return by purchaser if dealer fails to collect tax; penalty.

§ 150-622. False or fraudulent return; punishment.

§ 150-623. Statements to be made by gasoline dealers—Retail dealers.

§ 150-624. Same—Dealers selling gasoline for resale.

§ 150-625. Same—Making under oath; forms; verification.

§ 150-626. Same—Statutorily required statements.

§ 150-627. Records of purchases by dealers, etc.; inspection thereof; penalty.

§ 150-628. Minimum standards of use tax audits.

§ 150-629. Use tax returns sent to certain persons doing business in the city.

§ 150-630. Maintenance of records by dealers; cost of audit thereof.

§ 150-631. Other records to be kept by dealers.

§ 150-632. Records to be kept by wholesalers; inspection thereof; penalty.

§ 150-633. Wholesale dealers and jobbers to secure and keep on file exemption certificates.

§ 150-634. Inspection of transportation company records—Authority of director.

§ 150-635. Same—Rule in case of refusal to permit inspection.

§ 150-636. Records of director; authenticated copies thereof.

§ 150-637. Records confidential.

§ 150-638. Qualification of confidentiality rule.

§ 150-639. Preservation of records.

§§ 150-640—150-675. Reserved.