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.