Chapter 44-18.2 - SALES AND USE TAXES - REMOTE SELLERS, REFERRERS, AND MARKETPLACE FACILITATORS ACT
- Section 44-18.2-1 - Legislative findings
- Section 44-18.2-2 - Definitions
- Section 44-18.2-3 - Requirements for non-collecting retailers, referrers, and retail sale facilitators
- Section 44-18.2-4 - Exceptions for referrers and retail sale facilitators
- Section 44-18.2-5 - Penalties
- Section 44-18.2-6 - Other obligations
- Section 44-18.2-7 - Rules and regulations - forms
- Section 44-18.2-8 - Enforcement
- Section 44-18.2-9 - Appeal
- Section 44-18.2-10 - Severability