15. It clarifies a statute requiring payment of use tax at the time of registration on property required to be registered for use in this State with the Secretary of State or the Commissioner of Inland Fisheries and Wildlife.

16. It deletes unnecessary and ineffective provisions relating to bankruptcy.

17. It repeals a provision relating to priority of taxes that is being relocated to the uniform administrative provisions of Title 36. This provision is inappropriately located in the sales and use tax law since it applies to any tax. The section also repeals unnecessary and ineffective provisions relating to bankruptcy.

18. It amends the sales tax refund statute to provide for a refund in situations where a retailer has erroneously computed and paid the tax but did not collect the tax from the customer. The change establishes a specific statutory basis for current agency practice. The section also eliminates gender-specific language and makes other grammatical changes.

19. It amends a cross-reference to federal regulations in the definition of "mobile telecommunications services" to make it consistent with federal law.

20. It defines "nonprofit" for purposes of the service provider tax law.

21. It describes more precisely certain acts designated as crimes under the service provider tax law.

22. It clarifies that certain sales of fabrication services for incorporation into real property of an exempt entity are not subject to the service provider tax.

23. It repeals a redundant criminal statute in the motor fuel tax laws.

24. It adds special fuel tax, interest and penalties owed by retailers of low-energy fuels to the list of tax debts designated as personal and recoverable by civil action and repeals unnecessary and ineffective provisions relating to bankruptcy.