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2017 Statute

Section Number

79-3701 - Title of act.
79-3702 - Definitions.
79-3703 - Compensating use tax imposed; rate.
79-3703a - Evidence that property was sold for use in state.
79-3704 - Exemptions.
79-3705 - Rate where article already subjected to tax.
79-3705a - Tax paid by consumer or user; duty of retailer; returns.
79-3705b - Assumption of tax by retailer unlawful.
79-3705c - Collection of tax and other duties of retailers.
79-3705d - Collection by retailer not doing business within state; permit; cancellation.
79-3705e - Tax collected as debt owed by retailer.
79-3706 - Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns.
79-3707 - Administration of act; rules and regulations; agents and employees; bond of person subject to tax; reciprocal agreements with other states for collection of tax; deductions and compromise arrangements.
79-3708 - Penalties for violations.
79-3709 - Collection procedure when tax not paid.
79-3710 - Disposition of moneys; compensating tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain compensating tax revenue on utility sales.
79-3711 - Invalidity of part.
79-3712 - Registration and filing information, when.
79-3713 - Bond may be required.