§11-10-3. Application of this article.
(a) The provisions of this article apply to inheritance and
transfer taxes, estate tax and interstate compromise and
arbitration of inheritance and death taxes, business registration
tax, minimum severance tax on coal, corporate license tax, business
and occupation tax, severance tax, additional severance taxes,
telecommunications tax, interstate fuel tax, consumers sales and
service tax, use tax, tobacco products excise taxes, soft drinks
tax, personal income tax, business franchise tax, corporation net
income tax, gasoline and special fuels excise tax, motor fuels
excise tax, motor carrier road tax, health care provider taxes and
tax relief for elderly homeowners and renters administered by the
state Tax Commissioner. This article shall not apply to ad valorem
taxes on real and personal property or any other tax not listed in
this section, except that in the case of ad valorem taxes on real
and personal property, when any return, claim, statement or other
document is required to be filed, or any payment is required to be
made within a prescribed period or before a prescribed date, and
the applicable law requires delivery to the office of the sheriff
of a county of this state, the methods prescribed in section five-f
of this article for timely filing and payment to the Tax
Commissioner or State Tax Department are the same methods utilized
for timely filing and payment with the sheriff.
(b) The provisions of this article apply to beer barrel tax
levied by article sixteen of this chapter; and to wine liter tax levied by section four, article eight, chapter sixty of this code.
(c) The provisions of this article apply to any other article
of this chapter when the application is expressly provided by the
(d) The provisions of this article apply to municipal sales
and use taxes imposed under article thirteen-c, chapter eight of
this code and collected by the Tax Commissioner.