Chapter 61 - FABRICATOR SALES AND USE TAX REFUND
- Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property-Application
- Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation-Claim denial
- Section 10-61-3 - Refund request submission-Interest
- Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions-Debt-Lien
- Section 10-61-5 - Right to hearing upon denial of claim-Procedures
- Section 10-61-6 - Promulgation of rules concerning refunds