10-61-1      Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.
10-61-2      Secretary to provide refund claim forms and determine required documentation--Claim denial.
10-61-3      Refund request submission--Interest.
10-61-4      Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
10-61-5      Right to hearing upon denial of claim--Procedures.
10-61-6      Promulgation of rules concerning refunds.