Article 5 - SALES AND USE TAX
- Section 105-164 - Repealed
- Part 1 - TITLE, PURPOSE AND DEFINITIONS (§§ 105-164.1 — 105-164.3)
- Part 2 - TAXES LEVIED (§§ 105-164.4 — 105-164.12C)
- Part 3 - EXEMPTIONS AND EXCLUSIONS (§§ 105-164.13 — 105-164.14B)
- Part 4 - REPORTING AND PAYMENT (§§ 105-164.15 — 105-164.29B)
- Part 6 - EXAMINATION OF RECORDS (§§ 105-164.30 — 105-164.32)
- Part 7 - FAILURE TO MAKE RETURNS; OVERPAYMENTS (§§ 105-164.33 — 105-164.42)
- Part 7A - UNIFORM SALES AND USE TAX ADMINISTRATION ACT (§§ 105-164.42A — 105-164.42L)
- Part 8 - ADMINISTRATION AND ENFORCEMENT (§§ 105-164.43 — 105-183)