|
§ 9701
|
|
Definitions
|
|
§ 9702
|
|
General powers of the commissioner or court
|
|
§ 9703
|
|
Liability for tax
|
|
§ 9704
|
|
Principal and agent; joint and several liability
|
|
§ 9705
|
|
Payment and return by purchaser
|
|
§ 9706
|
|
Repealed. 1991, No. 186 (Adj. Sess.), § 10(b), eff. May 7, 1992.
|
|
§ 9707
|
|
Registration
|
|
§ 9708
|
|
Restrictions on advertising
|
|
§ 9709
|
|
Records to be kept
|
|
§ 9710
|
|
Fundraising events; charitable organizations
|
|
§ 9741
|
|
Sales not covered
|
|
§ 9742
|
|
Transactions not covered
|
|
§ 9743
|
|
Organizations not covered
|
|
§ 9744
|
|
Property exempt from use tax
|
|
§ 9745
|
|
Certificate or affidavit of exemption
|
|
§ 9745a
|
|
Application to section 9745
|
|
§ 9746
|
|
Snowmobile, motorboat, and vessel sales
|
|
§ 9771
|
|
Imposition of sales tax
|
|
§ 9771a
|
|
Telecommunications services tax limitation
|
|
§ 9772
|
|
Amount of tax to be collected
|
|
§ 9773
|
|
Imposition of compensating use tax
|
|
§ 9773a
|
|
Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.
|
|
§ 9774
|
|
Rules for computing compensating use tax
|
|
§ 9775
|
|
Returns
|
|
§ 9776
|
|
Payment of tax
|
|
§ 9777
|
|
Determination of tax or penalty
|
|
§ 9778
|
|
Collection of tax from purchaser
|
|
§ 9779
|
|
Deferred payment sales
|
|
§ 9780
|
|
Cancelled sales, returns, uncollectables
|
|
§ 9781
|
|
Refunds
|
|
§ 9782
|
|
Mobile telecommunications sourcing
|
|
§ 9783
|
|
Notice of use tax due
|
|
§ 9811
|
|
Proceedings to recover tax
|
|
§ 9812
|
|
Actions for collection of tax
|
|
§ 9813
|
|
Presumptions and burden of proof
|
|
§ 9814
|
|
Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
|
|
§ 9814a
|
|
Criminal penalties
|
|
§ 9815
|
|
Notice and limitations of time
|
|
§ 9816
|
|
Suspension or revocation of certificates; appeal
|
|
§ 9817
|
|
Review of commissioner's decision
|
|
§ 9818
|
|
Liens
|
|
§ 9819
|
|
Reallocation of receipts
|