Part 5 - Collection and Enforcement Generally

Part 5 - Collection and Enforcement Generally

§ 67-6-501. Tax collected from dealer -- Property management company tax on vacation lodging -- Mobile telecommunications service tax.
§ 67-6-502. Tax paid by consumer.
§ 67-6-503. Retailer to display price and tax separately.
§ 67-6-504. Returns and payment. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
§ 67-6-504. Returns and payment. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
§ 67-6-505. Alternative filing and payments.
§ 67-6-506. Extensions.
§ 67-6-507. Credits to dealers -- Credits to prevent multistate taxations -- Credits for resale of telecommunication services.
§ 67-6-508. Credits to purchaser.
§ 67-6-509. Deduction for dealer's accounting costs.
§ 67-6-510. Computation on trade-ins.
§ 67-6-511. Inclusion of lessee's sales in dealer's return.
§ 67-6-512. Form of payment.
§ 67-6-513. Settlement on quitting business.
§ 67-6-514. Excess revenue paid over to commissioner.
§ 67-6-516. Delinquencies and other violations -- Penalties -- Grace period.
§ 67-6-517. Delinquency -- Determination and collection of tax.
§ 67-6-518. Collection of tax from dealer's debtors.
§ 67-6-519. Legislative intent to impose taxes levied by chapter to fullest extent constitutionally permitted.
§ 67-6-520. Presumption that dealer has agent operating in state and has substantial nexus with state -- Criteria -- Rebuttal of presumption.
§ 67-6-522. Delinquent dealers.
§ 67-6-523. Records.
§ 67-6-528. Common carriers seeking reduced rate -- Applications -- Certificates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
§ 67-6-528. Common carriers seeking reduced rate -- Applications -- Certificates. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
§ 67-6-529. Exemption certificate for railroad track materials and locomotive radiators.
§ 67-6-531. Contracts for collection of sales and use taxes.
§ 67-6-532. Electronic database for home service provider -- Errors or omissions in database -- Alternative if database not provided -- Services subject to federal sourcing rules -- Remedies available to customers.
§ 67-6-533. Liability of sellers and certified service providers when relying on erroneous data.
§ 67-6-534. Seller's duty to determine nine digit zip code.
§ 67-6-535. Reciprocal agreements with other states.
§ 67-6-536. Returns submitted by Model 1 and 2 sellers -- Informational return -- Electronic payments -- Due dates. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
§ 67-6-536. Returns submitted by Model 1 and 2 sellers -- Informational return -- Electronic payments -- Due dates. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
§ 67-6-537. Release from liability for sales or use taxes for certain sellers -- Exceptions.
§ 67-6-538. Customer refund procedures for over-collected sales or use taxes.
§ 67-6-539. Bundled transactions -- Telecommunications services. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
§ 67-6-539. Bundled transactions -- Telecommunications services. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
§ 67-6-540. Managed compliance agreement with eligible dealers.
§ 67-6-541. Sales to or use by a contractor, subcontractor, or material vendor of tangible personal property.

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