PART 3 - EXCISE TAXATION
- § 3-4-130 - Imposition of tax by municipalities authorized; rate of tax
- § 3-4-131 - Imposition of tax by counties authorized; rate of tax; taxation by both county and municipality located within county
- § 3-4-132 - Manner of imposition, payment, and collection of tax
- § 3-4-133 - Allowance and reimbursement to dealers collecting tax of percentage of tax due