Part 1. Sales and Use Taxes

Index

• Chapter 1. General Provisions and Definitions
• Chapter 1.5. Streamlined Sales Tax Project
• Chapter 1.7. Marketplace Facilitator Act
• Chapter 2. The Sales Tax
• Chapter 3. The Use Tax
• Chapter 3.3. Vehicle Smog Impact Fee
• Chapter 3.5. Vehicles, Vessels and Aircraft
• Chapter 4. Exemptions
• Chapter 5. Determinations
• Chapter 6. Collection of Tax
• Chapter 7. Overpayments and Refunds
• Chapter 8. Administration
• Chapter 9. Disposition of Proceeds
• Chapter 10. Violations
• Chapter 11. Res Judicata