Subchapter 3 - Sales Tax for Capital Improvements
- § 26-74-301 - Purpose.
- § 26-74-302 - Construction.
- § 26-74-303 - Definitions.
- § 26-74-304 - Issuance of bonds.
- § 26-74-305 - Voter approval of bonds.
- § 26-74-306 - Pledge of revenues.
- § 26-74-307 - Call for tax election.
- § 26-74-308 - Form of ballot.
- § 26-74-309 - Conduct of election and results -- Challenges.
- § 26-74-310 - Abolition of tax.
- § 26-74-311 - Notification of results.
- § 26-74-312 - Administration, collection, etc., of tax.
- § 26-74-313 - Disposition of funds.
- § 26-74-314 - Rules and regulations.
- § 26-74-315 - Existing county sales taxes.
- § 26-74-316 - Levy of use tax in counties having sales tax.
- § 26-74-317 - Administration of Local Sales and Use Tax Trust Fund.
- § 26-74-318 - Levy of sales tax only.
- § 26-74-319 - Levy of compensating use tax.
- § 26-74-320 - Maximum tax limitation.
- § 26-74-321 - Procedures and penalties for enforcement.