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Part 2 - Simplified Seller Use Tax Remittance Act.
Part 2 - Simplified Seller Use Tax Remittance Act.
Section 40-23-191 - Short title; definitions.
Section 40-23-192 - Simplified Sellers Use Tax Remittance Program.
Section 40-23-193 - Collection and remittance of simplified sellers use tax; reporting; statement.
Section 40-23-194 - Discount.
Section 40-23-195 - Rulemaking authority; recordkeeping.
Section 40-23-196 - Refund or credit of excess taxes paid.
Section 40-23-197 - Disposition of funds.
Section 40-23-197.1 - Distributions of simplified sellers use tax proceeds.
Section 40-23-198 - Applicability of Part 2.
Section 40-23-199 - Amnesty for certain uncollected remote use tax.
Section 40-23-199.1 - Amnesty for certain uncollected remote use tax.
Section 40-23-199.2 - Marketplace facilitators.
Section 40-23-199.3 - Online application process.