| § 10-1. Short title. |
| § 10-2. Definitions. |
| § 10-3. Annual license taxes levied; purposes. |
| § 10-4. Doing business without required license and payment of license tax prohibited; penalties. |
| § 10-5. Application for and issuance of license; payment of license tax; prerequisites and required certificates, if any. |
| § 10-6. Rules of construction and collection of license taxes. |
| § 10-7. Fee for issuing license; exemptions from tax but not fee. |
| § 10-7.1. Exemptions from tax and fee. |
| § 10-7.2. Exclusions and deductions from "gross receipts". |
| § 10-8. License requirement. |
| § 10-9. Due dates and penalties. |
| § 10-10. License tax on beginners—When tax measured by gross receipts, gross sales, etc. |
| § 10-10.1. Proration of license taxes. |
| § 10-11. Situs of gross receipts. |
| § 10-12. Correction of estimated taxes. |
| § 10-12.1. Limitations and extensions. |
| § 10-13. Administrative appeals to assessing official. |
| § 10-13.1. Administrative appeal to the Tax Commissioner. |
| § 10-13.2. Judicial review of determination of Tax Commissioner. |
| § 10-13.3. Rulings. |
| § 10-14. Record-keeping and audits. |
| § 10-15. Display of license. |
| § 10-16. How license assignable. |
| § 10-17. Interrogatories to applicants for license and to licensees. |
| § 10-18. Allowance for freight and other deductible items. |
| § 10-19. Subjects of taxation not mentioned in chapter. |
| § 10-20. No tax imposed where prohibited by federal or state tax law. |
| § 10-21. Failure to file required statement; false statements. |
| § 10-22. Certain administrative and enforcement duties of assessing official; disposition of license taxes and fines collected. |
| § 10-23. Suspension and revocation of licenses. |