§ 74-181. Definitions.

§ 74-182. Imposition and rate of tax.

§ 74-183. Persons liable for tax; extinguishment of liability.

§ 74-184. Collection of tax by operator; receipt to occupant; rules for collection schedules.

§ 74-185. Unlawful advertising regarding tax.

§ 74-186. Exemptions.

§ 74-187. Registration of operator; form and contents; execution; certificate of authority.

§ 74-188. Determinations, returns, and payments.

§ 74-189. Deficiency determinations.

§ 74-190. Determination if no return made.

§ 74-191. Penalties and interest for failure to pay tax.

§ 74-192. Collection of tax.

§ 74-193. Administration of article.

§§ 74-194—74-225. Reserved.