Part 7 - Business Tax Act

Part 7 - Business Tax Act

§ 67-4-701. Short title -- Nature of tax -- Legislative intent.
§ 67-4-702. Part definitions.
§ 67-4-703. Authority of commissioner -- Rights and remedies of persons subject to taxes -- Discretion of commissioner to transition administration of part from local to state level.
§ 67-4-704. Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity -- Tax on receipts from sales by direct-to-home satellite television programming services exempt.
§ 67-4-705. Levy of local privilege tax for making sales by engaging in any vocation, occupation, business or business activity -- Election to continue imposition of tax -- Levy of tax by ordinance -- Tax on receipts from sales by direct-to-home satellite television programming services exempt.
§ 67-4-706. Registration of persons subject to taxes for purposes of filing returns and paying taxes -- Designation of entity responsible for registrations.
§ 67-4-707. Bond for certain foreign businesses.
§ 67-4-708. Classifications.
§ 67-4-709. Tax rates.
§ 67-4-710. Fees for the exercise of privileges of antique malls, flea markets, craft shows, antique shows, gun shows, auto shows and transient vendors.
§ 67-4-711. Deductions.
§ 67-4-712. Exemptions.
§ 67-4-713. Credits.
§ 67-4-714. Inactive or terminated taxable entities not relieved from filing a return and paying business tax.
§ 67-4-715. When taxes due and payable -- Transmission of returns -- Due dates of returns -- Consolidating taxes.
§ 67-4-716. Applicability of parts of chapter 1 of this title.
§ 67-4-717. State and local privilege tax imposition for persons with a substantial nexus in the state and engaged in any vocation, occupation, business or business activity -- Distributing state and local business tax.
§ 67-4-718. Extension of time for filing or payment.
§ 67-4-719. Authority of commissioner to enter contract for collection of delinquent taxes.
§ 67-4-721. Settlement upon selling or quitting business.
§ 67-4-722. Taxpayer's records.
§ 67-4-723. License -- Issuance and renewal -- Duty to exhibit license -- Use of collected funds.
§ 67-4-724. Distribution of taxes -- Retention by state in general fund of taxes, interest and penalties assessed due to audit.
§ 67-4-727. Municipal airports outside municipal boundaries.
§ 67-4-728. Fee or tax on beer.
§ 67-4-729. Traveling photographers.
§ 67-4-730. Property management companies.

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