10-18A-1      Definition of terms.
10-18A-1.1      Reduction in income allowed for taxes paid--Determination of amount.
10-18A-2      Refund of taxes paid on single family dwelling--Conditions.
10-18A-3      Refund denied after refund of sales tax.
10-18A-4      Right to file lost on death.
10-18A-5      Single-member household refund schedule.
10-18A-6      Multiple-member household refund schedule.
10-18A-6.1      Multiple-member household refund--Eligibility of head of household--Conditions.
10-18A-7      Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.
10-18A-8      Amount claimed not required on application--Computation by county auditor.
10-18A-9      Documentary evidence in application.
10-18A-10      Signing of refund claim--Delivery to proper officer.
10-18A-11      Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.
10-18A-12      Appropriations insufficient for all payments--Proration to timely filed claims.
10-18A-13      Hearing on denial of claim--Time for demand.
10-18A-14      Fraudulent refund claims as petty offense.
10-18A-15      Promulgation of rules.
10-18A-16      Distribution of unspent sales and property tax refunds.