Chapter 18.2
Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act
Index of Sections
§ 44-18.2-1. Legislative findings.
§ 44-18.2-2. Definitions.
§ 44-18.2-3. Requirements for non-collecting retailers, referrers, and retail sale facilitators.
§ 44-18.2-4. Exceptions for referrers and retail sale facilitators.
§ 44-18.2-5. Penalties.
§ 44-18.2-6. Other obligations.
§ 44-18.2-7. Rules and regulations — Forms.
§ 44-18.2-8. Enforcement.
§ 44-18.2-9. Appeal.
§ 44-18.2-10. Severability.