CHAPTER 237D - TRANSIENT ACCOMMODATIONS TAX
- §237D-1 - Definitions.
- §237D-2 - Imposition and rates.
- §237D-3.5 - REPEALED.
- §237D-3 - Exemptions.
- §237D-4 - Certificate of registration.
- §237D-5.5 - REPEALED.
- §237D-5 - REPEALED.
- §237D-6.5 - Remittances; distribution to counties.
- §237D-6 - Return and payments; penalties.
- §237D-7.5 - Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.
- §237D-7 - Annual return.
- §237D-8.5 - Collection of rental by third party; filing with department; statement required.
- §237D-8.6 - Reconciliation; form requirement.
- §237D-8 - Filing of returns.
- §237D-9 - Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.
- §237D-10 - Overpayment; refunds.
- §237D-11 - Appeals.
- §237D-12 - Records to be kept; examination.
- §237D-13 - Disclosure of returns unlawful; destruction of returns.
- §237D-14 - Collection by suit; injunction.
- §237D-15 - Application of tax.
- §237D-16 - Administration and enforcement; rules.
- §237D-17 - REPEALED.