Part 1. General Provisions
- 15-1-101. Definitions.
- 15-1-102. Person defined.
- 15-1-103. Destruction of tax records authorized -- procedure.
- 15-1-104. Treasurers to destroy certain tax records.
- 15-1-105. Repealed.
- 15-1-106. Federal tax return information.
- 15-1-107. reserved.
- 15-1-108. Prohibition on sales -- restrictions on certain disclosures and uses
- 15-1-109. Prohibition on tax return preparation services -- filing electronic returns.
- 15-1-110. Rulemaking authority.
- 15-1-111. Repealed.
- 15-1-112. Business equipment tax rate reduction reimbursement to local government taxing jurisdictions.
- 15-1-113. Repealed.
- 15-1-114. and reserved.
- 15-1-116. Manufactured home considered as improvement to real property -- requirements.
- 15-1-117. Repealed.
- 15-1-118. Reversal of declaration that manufactured home is real property.
- 15-1-119. reserved.
- 15-1-120. Policy and purpose.
- 15-1-121. Entitlement share payment -- appropriation.
- 15-1-122. Fund transfers.
- 15-1-123. through reserved.
- 15-1-140. Department of revenue POINTS computer system replacement.
- 15-1-141. Repealed.