CHAPTER 1 - GENERAL PROVISIONS
- § 48-1-1 - Short title
- § 48-1-2 - Definitions
- § 48-1-3 - Forms and filings prior to January 1, 1980
- § 48-1-4 - Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty
- § 48-1-5 - Unlawful conversion of funds collected for benefit of state; penalty
- § 48-1-6 - Unlawful filing of false documents; omissions; tax evasion; penalty
- § 48-1-7 - Fraudulent use of exemption certificate to evade taxes; penalty
- § 48-1-8 - Computer software
- § 48-1-9 - Taxpayer Bill of Rights
- § 48-1-10 - Economic incentives to users of raw forest products