Subpart A - NATURE OF TAX
- Section 130.101 - Character and Rate of Tax
- Section 130.105 - Responsibility of Trustees, Receivers, Executors or Administrators
- Section 130.110 - Occasional Sales
- Section 130.111 - Sale of Used Motor Vehicles, Aircraft, or Watercraft by Leasing or Rental Business
- Section 130.115 - Habitual Sales
- Section 130.120 - Nontaxable Transactions