CHAPTER 10-58

AMUSEMENT DEVICE TAX

10-58-1    Gross receipts tax imposed--Amusement device operation--Application.

10-58-1.1    Definition of amusement device.

10-58-2    Repealed

10-58-2.1    Repealed

10-58-2.2    Repealed

10-58-3    Exemption from local fees and taxes.

10-58-4    Collection and administration.

10-58-5    Disposition of tax proceeds.

10-58-6    Repealed

10-58-7    Repealed

10-58-8    Repealed

10-58-9    Collection and enforcement.

10-58-10    Classification of violations.

10-58-11    Exemption for video lottery machines--Gross receipts specifically exempted.

10-58-12    Exemption of gaming proceeds.

10-58-12.1    Exemption of cigarette sales through vending machines.

10-58-13    Promulgation of rules.