540. Taxes are due monthly.

550. Required monthly return.

560. Repealed, effective July 1, 2004. [Repealed]

570. Reimbursement of seller's collection costs.

580. Delivery of return and remittance of tax.

590. Returns for other than monthly periods.

600. Sales tax on rental receipts.

610. Extension of time for filing return.

620. Time for assessing taxes shown owing by the return.

630. Repealed, 1976. [Repealed]

640. Offset of overpayments against tax owing.

650. Interest on overdue tax.

660. Security for compliance with chapter.

670. Withholding amount of tax liability by purchaser of business.

680. Procedure in case of failure to withhold.

690. Repealed, effective July 1, 2004. [Repealed]

700. Collection of tax by out-of-state retailer.

710. Administration by department.

720. Records required to be kept -- For how long.

730. Sales and tax reports.

735. Restrictions on administrative regulations and policies.

740. Requirements in action on debt arising out of sale of tangible personal property.

750. Repealed, effective July 1, 2004. [Repealed]

760. Revocation or suspension of permit -- Prohibition of suit to delay or restrain collection of tax.

770. Refund or credit of taxes paid -- Claims.

771. Overcollection of sales or use taxes.

775. Mobile telecommunications services -- Adoption of federal provisions -- Notification of home service provider about errors -- Correction and refund -- Exhaustion of remedies.

776. Repealed, 2007. [Repealed]

777. Direct mail sourcing.

778. Tangible personal property purchased out of state -- Collection of tax at titling or first registration -- Exemptions -- remittance to department.

779. Tax receipts, interest, and penalties from sale of motor vehicle to be deposited in road fund -- Exceptions.