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Section 1 - Definitions - Section 1. Definitions. As used in this chapter, the following...
Section 2 - State Excise Imposition; Rate; Payment - Section 2. State excise imposition; rate; payment. An excise tax...
Section 3 - Local Tax Option - Section 3. (a) A city or town that accepts this...
Section 4 - Exemptions - Section 4. Exemptions. This chapter shall not apply to the...
Section 5 - Application of Tax Revenue - Section 5. Application of tax revenue. The commissioner shall deposit...