Article 3 USE TAX This article is included in your selections. Sections: 4.03.010 Tax imposed – Amount. 4.03.020 Definitions. 4.03.030 Intent. 4.03.040 Exceptions. 4.03.050 Collection, administration and enforcement. 4.03.060 Refunds. 4.03.070 Motor vehicles. 4.03.080 Credit for taxes previously paid.