§237D-8.6  Reconciliation; form requirement. (a)  On or before the twentieth day of the fourth month following the close ofthe taxable year, every person who has become liable for the payment of taxesunder this chapter during the preceding taxable year and who has furnishedtransient accommodations which were exempt, for any portion of the taxableyear, from the tax imposed under this chapter, shall file a reconciliation fortransient accommodations as prescribed by the director indicating the amount ofgross income that was subject to such tax and the amount that was subject tothe general excise tax imposed under chapter 237.

(b)  On or before the twentieth day of thefourth month following the close of the taxable year, every plan manager whohas become liable for the payment of taxes under this chapter during thepreceding taxable year shall file a reconciliation indicating the period oftime that the owner of a resort time share vacation unit was subject to thegeneral excise tax or the tax under section 237D-2(a). [L 1988, c 241, pt of§1; am L 1998, c 156, §23]