Administration
139.540 - Taxes Are Due Monthly.139.550 - Required Monthly Return.139.560 - Repealed, 2004.139.570 - Reimbursement of Seller's Collection Costs.139.580 - Delivery of Return and Remittance of Tax.139.590 - Returns for Other Than Monthly Periods.139.600 - Sales Tax on Rental Receipts.139.610 - Extension of Time for Filing Return.139.620 - Time for Assessing Taxes Shown Owing by the Return.139.630 - Repealed, 1976.139.640 - Offset of Overpayments Against Tax Owing.139.650 - Interest on Overdue Tax.139.660 - Security for Compliance With Chapter.139.670 - Withholding Amount of Tax Liability by Purchaser of Business.139.680 - Procedure in Case of Failure to Withhold.139.690 - Repealed, 2004.139.700 - Collection of Tax by Out-of-state Retailer.139.710 - Administration by Department.139.720 - Records Required to Be Kept -- for How Long.139.730 - Sales and Use Tax Reports -- Vendor List.139.735 - Restrictions on Administrative Regulations and Policies.139.740 - Requirements in Action on Debt Arising Out of Sale of Tangible Personal Property.139.750 - Repealed, 2004.139.760 - Revocation or Suspension of Permit -- Prohibition of Suit to Delay or Restrain Collection of Tax.139.770 - Refund or Credit of Taxes Paid -- Claims.139.771 - Overcollection of Sales or Use Taxes.139.775 - Mobile Telecommunications Services -- Adoption of Federal Provisions -- Notification of Home Service Provider About Errors -- Correction and Refund -- Exhaustion of Remedies.139.776 - Repealed, 2007.139.777 - Direct Mail Sourcing.139.778 - Tangible Personal Property Purchased Out of State -- Collection of Tax at Titling or First Registration -- Exemptions -- Remittance to Department.139.779 - Tax Receipts, Interest, and Penalties From Sale of Motor Vehicle to Be Deposited in Road Fund -- Exceptions.