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TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47)

• Chapter 1 - General Provisions (Section 47-101 to Section 47-143)
• Chapter 1A - Tax Return Preparers. [Repealed] (Section 47-161 to Section 47-170)
• Chapter 1B - Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] (Section 47-171 to Section 47-176)
• Chapter 2 - Budget Estimates (Section 47-201 to Section 47-215)
• Chapter 3 - Budget and Financial Management; Borrowing; Deposit of Funds (Subchapter I to Subchapter VIII)
• Chapter 4 - Collection and Disbursement of Taxes (Subchapter I to Subchapter VI)
• Chapter 5 - Tax Rates Records, and Surplus Funds (Section 47-501 to Section 47-504)
• Chapter 6 - Tax Assessor (Section 47-601 and Section 47-602)
• Chapter 7 - Designation of Real Property for Assessment and Taxation (Section 47-701 to Section 47-709)
• Chapter 8 - Real Property Assessment and Tax (Subchapter I to Subchapter IX)
• Chapter 9 - Transfer Tax on Real Property (Section 47-901 to Section 47-922)
• Chapter 10 - Property Exempt From Taxation (Section 47-1001 to Section 47-1087)
• Chapter 11 - Family Dwellings Occupied By Owners. [Repealed] (Section 47-1101 to Section 47-1105)
• Chapter 12 - Special Assessments (Section 47-1201 to Section 47-1207)
• Chapter 12A - Health Care Provider Assessments. [Expired] (Section 47-1221 and Section 47-1232)
• Chapter 12B - Health Care Provider Assessment Act of 1995. [Repealed] (Section 47-1241 to Section 47-1252)
• Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment (Section 47-1261 to Section 47-1269)
• Chapter 12D - Stevie Sellows Quality Improvement Fund; ICF-MR Assessment (Section 47-1270 to Section 47-1278)
• Chapter 13 - Real Property Tax Sales (Section 47-1301 to Section 47-1321)
• Chapter 13A - Revised Real Property Tax Sales (Subchapter I to Subchapter IV)
• Chapter 14 - Taxation of Recordation and Transfers of Real Property (Subchapter I to Subchapter VI)
• Chapter 15 - Taxation of Personal Property (Subchapter I and Subchapter II)
• Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy. [Repealed] (Section 47-1601 to Section 47-1605)
• Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien. [Repealed] (Section 47-1701 to Section 47-1712)
• Chapter 18 - Income and Franchise Taxes (Subchapter I to Subchapter XVII)
• Chapter 19 - Inheritance and Estate Taxes. [Repealed] (Subchapter I to Subchapter III)
• Chapter 20 - Gross Sales Tax (Section 47-2001 to Section 47-2033)
• Chapter 21 - Closing-Out Sales (Section 47-2101 to Section 47-2110)
• Chapter 22 - Compensating-Use Tax (Section 47-2201 to Section 47-2214)
• Chapter 23 - Motor Fuel Tax (Subchapter I and Subchapter II)
• Chapter 24 - Cigarette Tax (Section 47-2401 to Section 47-2426)
• Chapter 25 - Financial Institution, Guaranty Company, and Public Utility Taxes (Section 47-2501 to Section 47-2515)
• Chapter 26 - Insurance Companies (Section 47-2601 to Section 47-2611)
• Chapter 27 - Permits and Fees (Subchapter I to Subchapter III)
• Chapter 27A - Special Public Safety Fee (Section 47-2751 to Section 47-2753)
• Chapter 27B - Ballpark Fee (Section 47-2761 to Section 47-2763)
• Chapter 28 - General License Law (Subchapter I to Subchapter IV)
• Chapter 29 - Admission to Licensed Places; Posting of Price Scale (Section 47-2901 to Section 47-2911)
• Chapter 30 - Private Employment Agency Licenses (Section 47-3001 to Section 47-3011)
• Chapter 31 - Consumer Transmission of Money Act. [Repealed] (Section 47-3101 to Section 47-3117)
• Chapter 31A - Use of Consumer Identification Information (Section 47-3151 to Section 47-3154)
• Chapter 32 - Hotel Occupancy Tax. [Repealed] (Subchapter I to Subchapter III)
• Chapter 33 - Superior Court, Tax Division (Section 47-3301 to Section 47-3310)
• Chapter 34 - Miscellaneous Provisions (Section 47-3401 to Section 47-3410)
• Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives (Section 47-3501 to Section 47-3508)
• Chapter 36 - Employee Deferred Compensation Program (Section 47-3601 to Section 47-3604)
• Chapter 37 - Inheritance and Estate Taxes (Section 47-3701 to Section 47-3723)
• Chapter 38 - Supermarket Tax Incentives (Section 47-3801 to Section 47-3805)
• Chapter 39 - Toll Telecommunication Service Tax (Section 47-3901 to Section 47-3922)
• Chapter 40 - Drug Prevention and Children at Risk Tax Check-Off (Section 47-4001 to Section 47-4005)
• Chapter 41 - Criminal Provisions (Section 47-4101 to Section 47-4111)
• Chapter 42 - Interest and Penalties (Subchapter I to Subchapter III)
• Chapter 43 - Administration (Subchapter I and Subchapter II)
• Chapter 44 - Collections (Subchapter I to Subchapter VII)
• Chapter 45 - College Savings Program (Section 47-4501 to Section 47-4512)
• Chapter 46 - Special Tax Incentives (Section 47-4601 to Section 47-4655)
• Chapter 47 - Exemptions and Abatements Approval Requirements (Section 47-4701 to Section 47-4703)