| § 3.05.010. Title. |
| § 3.05.020. Application - construction. |
| § 3.05.030. Definitions. |
| § 3.05.040. Duties and powers of Director. |
| § 3.05.050. Director to examine returns. |
| § 3.05.060. Retention of records for audits. |
| § 3.05.070. Tax reports and returns. |
| § 3.05.080. Assessment; penalties and interest. |
| § 3.05.090. Jeopardy assessment. |
| § 3.05.100. Notice by mail. |
| § 3.05.110. Hearings. |
| § 3.05.120. Appeals. |
| § 3.05.130. Refunds. |
| § 3.05.140. Interest on overpayments and refunds. |
| § 3.05.150. False or fraudulent refund claim. |
| § 3.05.160. Director's remedies in case of nonpayment. |
| § 3.05.170. Enforcing collection by distraint. |
| § 3.05.180. Recovery of unpaid tax by action at law. |
| § 3.05.190. Sales and use tax constitutes lien. |
| § 3.05.200. Compromise. |
| § 3.05.210. Sale or purchase of business or property. |
| § 3.05.220. No final inspection unless tax paid. |
| § 3.05.230. Certificate of discharge. |
| § 3.05.240. Closing agreements. |
| § 3.05.250. Limitations. |
| § 3.05.260. Notice of sales and use tax ordinance amendment. |
| § 3.05.270. Participation in simplification meetings. |
| § 3.05.280. Taxpayer (vendor and consumer) liability. |
| § 3.05.290. Automotive vehicle purchases. |
| § 3.05.300. Tax on credit sales. |
| § 3.05.310. Excess collections. |
| § 3.05.320. Unlawful to advertise absorption of tax. |
| § 3.05.330. Tax returns - content, consolidation and reporting periods. |
| § 3.05.340. Evasion or avoidance of tax. |
| § 3.05.350. Violations. |
| § 3.05.360. Severability - savings clause. |
| § 3.05.370. Effective date. |