Definitions; Administration

Section

237-1 Definitions

237-2 "Business", "engaging" in business, defined

237-3 "Gross income", "gross proceeds of sale", defined

237-4 "Wholesaler", "jobber", defined

237-5 "Producer" defined

237-6 "Contractor", "contracting", "federal cost-plus

contractor", defined

237-7 "Service business or calling", defined

237-8 Administration and enforcement by department

237-8.5 County general excise and use tax surcharge;

administration

Licenses; Tax; Exemptions

237-9 Licenses; penalty

237-9.5 No separate licensing, filing, or liability for

certain revocable trusts

237-10 Repealed

237-11 Tax year

237-12 Tax cumulative; extent of license

237-13 Imposition of tax

237-13.3 Application of sections 237-4(A)(8), 237-4(A)(10),

237-4(A)(13), 237-13(2)(A), 237-13(4)(A), and

237-13(6)(A)

237-13.5 Assessment on generated electricity

237-13.8 Sales of telecommunications services through prepaid

telephone calling service

237-14 Segregation of gross income, etc., on records and in

returns

237-15 Technicians

237-16 Tax on certain retailing

237-16.5 Tax on written real property leases; deduction allowed

237-17 Persons with impaired sight, hearing, or who are

totally disabled

237-18 Further provisions as to application of tax

237-19 Consideration paid not indicative of true value

237-20 Principles applicable in certain situations

237-21 Apportionment

237-22 Conformity to Constitution, etc.

237-23 Exemptions, persons exempt, applications for exemption

237-23.5 Related entities; common paymaster; certain exempt

transactions

237-24 Amounts not taxable

237-24.3 Additional amounts not taxable

237-24.5 Additional exemptions

237-24.7 Additional amounts not taxable

237-24.8 Amounts not taxable for financial institutions

237-24.9 Aircraft service and maintenance facility

237-25 Exemptions of sales and gross proceeds of sales to

federal government, and credit unions

237-26 Exemption of certain scientific contracts with the

United States

237-27 Exemption of certain petroleum refiners

237-27.1 Exemption of sale of alcohol fuels

237-27.5 Air pollution control facility

237-27.6 Solid waste processing, disposal, and electric

generating facility; certain amounts exempt

237-28 Repealed

237-28.1 Exemption of certain shipbuilding and ship repair

business

237-28.2 Exemption of producers of motion picture or television

films

237-29 Exemptions for certified or approved housing projects

237-29.5 Exemption for sales of tangible personal property

shipped out of the State

237-29.53 Exemption for contracting or services exported out of

State

237-29.55 Exemption for sale of tangible personal property for

resale at wholesale

237-29.6 Repealed

237-29.7 Exemption of insurance companies

237-29.8 Call centers; exemption; engaging in business;

definitions

Returns and Payments

237-30 Monthly, quarterly, or semiannual return, computation

of tax, payment

237-30.5 Collection of rental by third party; filing with

department; statement required

237-31 Remittances

237-32 Penalties

237-33 Annual return, payment of tax

237-33.5 Federal assessments; adjustments of gross income or

gross proceeds of sale; report to the department

237-34 Filing of returns; disclosure of returns unlawful,

penalty; destruction of returns

237-35 Consolidated reports; interrelated business

Assessments, Refunds, and Records

237-36 Erroneous returns, disallowance of exemption, payment

237-37 Refunds and credits

237-38 Failure to make return

237-39 Audits; procedure, penalties

237-40 Limitation period

237-41 Records to be kept; examination

Appeals

237-42 Appeals

237-43 Bulk sales; transfers; penalties

237-44 Entertainment business

237-45 Repealed

237-46 Collection by suit; injunction

237-47 District judges; concurrent civil jurisdiction in tax

collections

Offenses; Penalties

237-48 Repealed

237-49 Unfair competition; penalty