Section

238-1 Definitions, generally

238-2 Imposition of tax; exemptions

238-2.3 Imposition of tax on imported services

238-2.5 County general excise and use tax surcharge;

administration

238-3 Application of tax, etc.

238-4 Certain property used by producers

238-5 Returns

238-6 Collection of tax by seller; penalty

238-7 Audits; additional assessments; refunds

238-8 Appeal, correction of assessment

238-9 Records

238-9.5 Report by dealers

238-10 Penalties

238-11 Collection of taxes by assumpsit or distraint;

concurrent jurisdiction of district judges

238-12 Repealed

238-13 Other provisions of general excise tax law applicable

238-14 Taxes state realizations

238-15 Short title

238-16 Rules and regulations