Title 9

Part I.  Taxation

Chapter 1.  Provisions of
General Applicability

Section 9.101.  Rules of application.

      Section 9.101.  Rules of application.

     (1)  If an object is subject to more than one tax, only the higher tax applies.

     (2)  An accessory or part for a motor vehicle, boat, or equipment or appliance is subject to the same tax as the object for which it is an accessory or part.

     (3)  The tax rates provided in Section 9.202 (1), (4), (8), (11), and (13) apply to a sale, even if the container sold has a smaller volume or fewer cigarettes than stated for the tax rate in question.