Article VI – Use Tax
This article is included in your selections.
Sections:
- 8A-600 Use tax: definitions
- 8A-601 (Reserved)
- 8A-602 (Reserved)
- 8A-610 Use tax: imposition of tax – presumption
- 8A-620 Use tax: liability for tax
- 8A-630 Use tax: recordkeeping requirements
- 8A-640 Use tax: credit for equivalent excise taxes paid another jurisdiction
- 8A-650 Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter – limitation
- 8A-660 Use tax: exemptions