| § 19-116. Purpose of article. |
| § 19-117. Definitions. |
| § 19-118. Authority of the finance director. |
| § 19-118.1. Audit of records. |
| § 19-118.2. Coordinated audit procedure. |
| § 19-119. Licenses. |
| § 19-120. Property and services taxed. |
| § 19-121. Exemptions. |
| § 19-122. Amount of tax; schedule. |
| § 19-123. Allocation of additional one-percent tax. |
| § 19-124. Reserved. |
| § 19-125. Place at which retail sales considered consummated. |
| § 19-126. Retailer responsible for collection and payment of tax. |
| § 19-126.1. Trust status of tax in possession of retailer. |
| § 19-126.2. Acquisition or cessation of business. |
| § 19-127. Filing returns; due date. |
| § 19-128. Reporting periods. |
| § 19-129. Duty to keep books and records. |
| § 19-130. Tax information confidential. |
| § 19-131. Timely payment; computation of dates. |
| § 19-132. Claims for recovery. |
| § 19-133. Overpayment from returns and refund. |
| § 19-134. Underpayments from returns. |
| § 19-135. Protest of notice of assessment or denial of refund. |
| § 19-135.1. Review by district court. |
| § 19-135.2. Alternate review by department of revenue. |
| § 19-135.3. Appeals. |
| § 19-136. Lien for tax due. |
| § 19-136.1. Perpetuance of lien. |
| § 19-136.2. Release of lien. |
| § 19-136.3. Civil action to recover tax due. |
| § 136.4. Jeopardy assessment. |
| § 136.5. Distraint and sale. |
| § 19-136.6. Disposal of distrained property. |
| § 19-136.7. Exempt property. |
| § 19-136.8. Return of the property. |
| § 19-136.9. Status of tax due in bankruptcy and receivership. |
| § 19-136.10. Violations; summons and complaint; penalty. |
| § 19-137. Statute of limitations. |
| § 19-138. Transient vendors/peddlers. |
| Secs. 19-139, 19-140. - Reserved. |