Part 2 - DEPARTMENT OF REVENUE COLLECTION, ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION OF LOCAL GOVERNMENT SALES OR USE TAX
- Section 29-2-201 - [Effective 7/1/2025] Definitions
- Section 29-2-202 - [Effective 7/1/2025] Applicability
- Section 29-2-203 - [Effective 7/1/2025] Collection, administration, and enforcement of sales or use tax
- Section 29-2-204 - [Effective 7/1/2025] Collection, administration, and enforcement of home rule jurisdiction sales or use tax
- Section 29-2-205 - [Effective 7/1/2025] Notice requirements - effective and applicability dates - definition
- Section 29-2-206 - [Effective 7/1/2025] Vendor fee
- Section 29-2-207 - [Effective 7/1/2025] Distributions
- Section 29-2-208 - [Effective 7/1/2025] Dispute resolution
- Section 29-2-209 - [Effective 7/1/2025] Uniform collection procedures for home rule jurisdictions
- Section 29-2-210 - [Effective 7/1/2025] Remittance of tax - GIS - vendor held harmless
- Section 29-2-211 - [Effective 7/1/2025] Sales or use tax on motor vehicles
- Section 29-2-212 - [Effective 7/1/2025] Qualified purchasers
- Section 29-2-213 - [Effective 7/1/2025] Coordination
- Section 29-2-214 - [Effective 7/1/2025] Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration
- Section 29-2-215 - [Effective 7/1/2025] Information sharing
- Section 29-2-216 - [Effective 7/1/2025] Department rulemaking