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General Laws

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Section 1Definitions
Section 2Imposition; rate; payment
Section 2ARepealed, 1991, 4, Sec. 13
Section 3Liability for tax
Section 4Collection of tax; status of tax; sales of motor vehicles
Section 4APayment and accounting methods for use tax liability; estimated liability table
Section 5Computation of tax
Section 6Statement and collection of tax
Section 7Exemptions
Section 8Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
Section 9Registration required
Section 10Repealed, 1976, 415, Sec. 113
Section 11Classified permits establishing percentage of exempt sales
Section 12 to 16Repealed, 1976, 415, Sec. 113
Section 17Liability for failure to pay tax
Section 18 to 23Repealed, 1976, 415, Sec. 113
Section 24Advertisement that vendor will assume or absorb tax
Section 25Repealed, 1976, 415, Sec. 113
Section 26Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
Section 26AMotorboats; aircraft; certificate issuance; evidence of tax payment
Section 27Trade-in of motor vehicles or trailers; use tax
Section 28Repealed, 1990, 121, Sec. 66
Section 29 to 31Repealed, 1976, 415, Sec. 113
Section 31ABond or deposit; non-resident contractors; definition
Section 32Repealed, 1976, 415, Sec. 113
Section 33Service of process; nonresident vendors
Section 34Claims for reimbursement on worthless accounts