10-58 AMUSEMENT DEVICE TAX
CHAPTER 10-58
AMUSEMENT DEVICE TAX
10-58-1
Imposition of tax--Rate.
10-58-2
Registration of devices.
10-58-2.1
Older devices subject to regulation--Exempt from registration fee.
10-58-2.2
Mechanical or electronic amusement devices used exclusively at government
sponsored fairs to comply with chapter--Registration fee--Validity of special fair
registration.
10-58-3
Registration fee in lieu of local fees and taxes--Location of machine to be indicated.
10-58-4
Collection and administration.
10-58-5
Disposition of tax and fee proceeds.
10-58-6
Display of registration--Effect of failure.
10-58-7
Device without registration displayed as contraband--Confiscation.
10-58-8
Judicial order for destruction or sale of confiscated devices--Disposition of sale
proceeds.
10-58-9
Collection and enforcement.
10-58-10
Classification of violations.
10-58-11
Exemption for video lottery machines--Gross receipts specifically exempted.
10-58-12
Exemption of gaming proceeds.
10-58-12.1
Exemption of cigarette sales through vending machines.
10-58-13
Promulgation of rules.
Title 10