GroundRules
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- 15-65-115 · Failure to pay or file -- penalty and interest -- review -- interest.
- 15-65-116 · Credit for overpayment -- interest on overpayment.
- 15-65-117 · 15-65-117 through 15-65-120 reserved.
- 15-65-121 · Distribution of tax proceeds.
- 15-65-122 · Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs.
- 15-65-123 · 15-65-123 through 15-65-130 reserved.
- 15-65-131 · State agencies to account for in-state lodging expenditures.
- 15-65-132 · 15-65-132 through 15-65-135 reserved.
- 15-65-136 · Terminated.
- 15-66-101 · (Temporary) Definitions.
- 15-66-102 · (Temporary) Utilization fees -- inpatient bed days -- hospital outpatient revenue.
- 15-66-103 · (Temporary) Relation to other taxes and fees.
- 15-66-104 · (Temporary) Rulemaking.
- 15-66-201 · (Temporary) Reporting and collection of fees.
- 15-66-202 · (Temporary) Audit -- records.
- 15-66-203 · (Temporary) Periods of limitation.
- 15-66-204 · (Temporary) Penalty and interest for delinquent fees -- waiver.
- 15-66-205 · (Temporary) Department authority to request information.
- 15-66-206 · (Temporary) Deficiency assessment -- penalty and interest -- hearing.
- 15-66-207 · (Temporary) Closing agreements.
- 15-66-208 · (Temporary) Credit for overpayment -- interest on overpayment.
- 15-66-209 · (Temporary) Warrant for distraint.
- 15-67-101 · (Temporary) Definitions.
- 15-67-102 · (Temporary) Utilization fee for resident bed days.
- 15-67-103 · (Temporary) Relation to other taxes and fees.
- 15-67-104 · (Temporary) Rulemaking authority.
- 15-67-201 · (Temporary) Reporting, collection, and deposit of fee.
- 15-67-202 · (Temporary) Audit -- records.
- 15-67-203 · (Temporary) Statute of limitations.
- 15-67-204 · (Temporary) Penalty and interest for delinquent fee.
- 15-67-205 · (Temporary) Estimated fee on failure to file.
- 15-67-206 · (Temporary) Deficiency assessment -- penalty and interest -- hearing.
- 15-67-207 · (Temporary) Closing agreements.
- 15-67-208 · (Temporary) Credit for overpayment -- interest.
- 15-67-209 · (Temporary) Warrant for distraint.
- 15-68-101 · Definitions.
- 15-68-102 · Imposition and rate of sales tax and use tax -- exceptions.
- 15-68-103 · Presumption of taxability -- value -- rules.
- 15-68-104 · 15-68-104 and 15-68-105 reserved.
- 15-68-106 · Separate statement of tax -- no advertising to absorb or refund tax -- rules.
- 15-68-107 · Liability of user for payment of use tax.
- 15-68-108 · 15-68-108 and 15-68-109 reserved.
- 15-68-110 · Collection of sales tax and use tax -- listing of business locations and agents -- severability.
- 15-68-111 · Short-term rental marketplace registration -- collection of tax.
- 15-68-201 · Nontaxable transaction certificate -- requirements.
- 15-68-202 · Nontaxable transaction certificate -- form.
- 15-68-203 · 15-68-203 through 15-68-205 reserved.
- 15-68-206 · Exemption -- government agencies.
- 15-68-207 · Exemption -- isolated or occasional sale or lease of property.
- 15-68-208 · Nontaxability -- sale of property for resale.
- 15-68-209 · Nontaxability -- sale of service for resale.
- 15-68-210 · Nontaxability -- lease for subsequent lease.
- 15-68-211 · Nontaxability -- use of property for leasing.
- 15-68-212 · Nontaxability -- nonprofits.
- 15-68-401 · Seller's permit.
- 15-68-402 · Permit application -- requirements -- place of business -- form.
- 15-68-403 · 15-68-403 and 15-68-404 reserved.
- 15-68-405 · Revocation or suspension of permit -- appeal.
- 15-68-406 · 15-68-406 through 15-68-409 reserved.
- 15-68-410 · Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty.
- 15-68-411 · Commingling nontaxable certificate goods.
- 15-68-501 · Liability for payment of tax -- security for retailer without place of business -- penalty.
- 15-68-502 · Returns -- payment -- authority of department.
- 15-68-503 · 15-68-503 and 15-68-504 reserved.
- 15-68-505 · Credit for taxes paid on worthless accounts -- taxes paid if account collected.
- 15-68-506 · Credit -- out-of-state taxes.
- 15-68-507 · 15-68-507 through 15-68-509 reserved.
- 15-68-510 · Vendor allowance.
- 15-68-511 · 15-68-511 reserved.
- 15-68-512 · Security -- limitations -- sale of security deposit at auction -- bond.
- 15-68-513 · Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands.
- 15-68-514 · Penalties and interest for violation.
- 15-68-515 · 15-68-515 reserved.
- 15-68-516 · Authority to collect delinquent taxes.
- 15-68-517 · Interest on deficiency.
- 15-68-518 · 15-68-518 and 15-68-519 reserved.
- 15-68-520 · Limitations.
- 15-68-521 · 15-68-521 through 15-68-524 reserved.
- 15-68-525 · Refunds -- interest -- limitations.
- 15-68-801 · Administration -- rules.
- 15-68-802 · 15-68-802 through 15-68-804 reserved.
- 15-68-805 · Revocation of corporate license -- appeal.
- 15-68-806 · 15-68-806 and 15-68-807 reserved.
- 15-68-808 · Taxpayer quitting business -- liability of successor.
- 15-68-809 · 15-68-809 and 15-68-810 reserved.
- 15-68-811 · Tax as debt.
- 15-68-812 · 15-68-812 through 15-68-814 reserved.
- 15-68-815 · Information -- confidentiality -- agreements with another state.
- 15-68-816 · 15-68-816 through 15-68-819 reserved.
- 15-68-820 · Sales tax and use tax proceeds.
- 15-70-101 · Disposition of funds.
- 15-70-102 · Allocation of funds -- participation in railroad grade crossing protection.
- 15-70-103 · Time of mailing and filing.
- 15-70-104 · Rules to be established by department.
- 15-70-105 · Writeoff of collection of tax, penalty, or interest -- rules.
- 15-70-106 · 15-70-106 and 15-70-107 reserved.
- 15-70-108 · Payment of taxes by negotiable instrument.
- 15-70-109 · 15-70-109 reserved.
- 15-70-110 · Authority to collect delinquent motor fuel taxes -- offset -- hearing.
- 15-70-111 · Judicial review and appeals.