45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein levied) shall at the time of making such sale, or
if the storage, use, or other consumption of such tangible personal property in the county
is not then subject to the taxes herein levied, at the time such storage, use, or other consumption
becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month next succeeding following the close of each
quarterly period, each registered seller shall file with the State Department of Revenue a
return for the then preceding quarterly period in such form as may be...
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45-26-231.02
Section 45-26-231.02 Records of abandoned and stolen firearms; sale or destruction. (a) The
sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms,
not subject to disposition by general law. The records shall state the description of the
firearm, the date of recovery of the firearm, the serial or other identifying number, if any,
of the firearm, and the place of recovery of the firearm. Firearm as used in this subpart
shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by
law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim
the firearm within six months of the date the sheriff obtained it. (c) The sheriff may sell
or trade in the firearms only to gun dealers who have held an active business license in this
state for at least one year immediately prior to the date of sale. The sheriff shall establish
a procedure to notify gun dealers of the firearms for sale or trade...
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45-33-235.02
Section 45-33-235.02 Record of abandoned or stolen firearms; sale or destruction. (a) The sheriff
shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject
to disposition by general law. The records shall state the description of the firearm, the
date of recovery of the firearm, the serial or other identifying number, if any, of the firearm,
and the place and recovery of the firearm. Firearm as used in this part shall have the same
meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may
sell or destroy these firearms if the owner of the firearm does not claim the firearm within
six months of the date the sheriff obtained it. (c) The sheriff may sell the firearms only
to gun dealers who have a current federal firearms license on the date of sale. A firearm
shall be sold to the gun dealer submitting the highest sealed bid. All sales shall be on a
cash basis. The proceeds of the sale, after deducting and paying all...
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45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-5-233.02
Section 45-5-233.02 Records of abandoned and stolen firearms; sale or destruction. (a) The
sheriff shall keep and maintain a permanent record of all abandoned or stolen firearms, not
subject to disposition by general law. The records shall state the description of the firearm,
the date of recovery of the firearm, and the serial or other identifying number, if any, of
the firearm. Firearm as used in this part shall have the same meaning as defined in Section
13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms
if the owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active
business license in this state for at least one year immediately prior to the date of the
sale. The sheriff shall establish a procedure to notify gun dealers of a sale. A firearm shall
be sold to the gun dealer submitting the highest sealed bid. All...
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45-31-233.02
Section 45-31-233.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a separate permanent record of all abandoned and stolen firearms,
not subject to disposition by general law. The records shall state the description of the
firearm, the date of recovery of the firearm, the serial or other identifying number, if any,
of the firearm, and the place of recovery of the firearm. Firearm as used in this part shall
have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law,
the sheriff may sell or destroy these firearms if the owner of the firearm does not claim
the firearm within 12 months of the date the sheriff obtained it. (c) The sheriff may sell
the firearms only to gun dealers who have held an active business license from Geneva County
for at least one year immediately prior to the date of the sale. The sheriff...
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45-35-231.02
Section 45-35-231.02 Record of abandoned and stolen firearms; sale or distribution. (a) The
sheriff shall keep and maintain a separate permanent record of all abandoned and stolen firearms,
not subject to disposition by general law. The record shall state the description, the identifying
number, if any, of the firearm, and the place of recovery of the firearm. The word firearm
as used in this part, shall have the same meaning as defined in Section 13A-8-1. (b) Unless
otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of
the firearm does not claim the firearm within six months of the date the sheriff obtained
it. (c) The sheriff may sell the firearms only to gun dealers who have held an active business
license from any county in the state for at least one year immediately prior to the date of
the sale. The sheriff shall establish a procedure to notify gun dealers of a sale. A firearm
shall be sold to the gun dealer submitting the highest sealed bid....
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45-35-244.03
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein: (1) An
excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible
personal property, not including materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
of more than 50 tons burden, purchased at retail for storage, use, or other consumption in
the county, except as provided in subdivisions (2), (3), and (4), at the rate of one percent
of the sales price of such property. (2) An excise tax is hereby imposed on the storage, use,
or other consumption in the county of any machines used in mining, quarrying, compounding,
processing, and manufacturing of tangible personal property purchased at retail at the rate
of one-half percent of the sales price of any such machine; provided, that the term machine
as herein used, shall include machinery which is used for mining,...
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45-10-234.2
Section 45-10-234.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR
SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject
to disposition by general law. The records shall state the description of the firearm, the
date of recovery of the firearm, and the serial or other identifying number, if any, of the
firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1.
(b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the
owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active
business license for at least one year immediately prior to the date of the sale. The sheriff
shall establish a procedure to notify gun dealers of a sale. A firearm...
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