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Article 10 - Gross Receipts Tax Registration, 7-10-1 through 7-10-5.

• Section 7-10-1 - Short title.
• Section 7-10-2 - Purpose of act.
• Section 7-10-3 - Definitions.
• Section 7-10-4 - Persons doing business with the state; registration to pay the gross receipts tax required.
• Section 7-10-5 - Penalty for noncompliance.