US Lawyer Database

§ 26-21-113. Promulgation of rules

The Secretary of the Department of Finance and Administration shall promulgate rules and develop forms to implement the provisions of this chapter.

§ 26-21-114. Governing board

For the purposes of representing this state on the governing board authorized by the agreement, there shall be four (4) representatives as follows: (1) One (1) member appointed by the President Pro Tempore of the Senate; (2) One (1) member appointed by the Speaker of the House of Representatives; (3) One (1) member appointed by […]

§ 26-18-903. Employee evaluation criteria

The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.

§ 26-19-103. Authority of Secretary of the Department of Finance and Administration

The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be construed to require the secretary to contract for such services or implement a system […]

§ 26-19-104. Effective dates

The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § […]

§ 26-19-108. Rules

The Secretary of the Department of Finance and Administration is authorized to adopt rules which he or she deems necessary to implement and enforce the provisions of this chapter.

§ 26-20-101. Title

This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act”.

§ 26-20-102. Definitions

As used in this chapter: (1) “Agreement” means the Streamlined Sales and Use Tax Agreement; (2) “Certified automated system” means software certified jointly by the states that are signatories to the agreement and which is used to calculate the sales and use tax imposed by each jurisdiction on a transaction, determine the amount of tax […]