Chapter 368A - Tax on Live Entertainment
- ADMINISTRATION
- 368A.140 - Duties of Board, Commission and Department; applicability of chapters 360
- 368A.150 - Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax.
- 368A.160 - Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty.
- 368A.170 - Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.
- 368A.180 - Confidentiality of records and files of Board and Department.
- GENERAL PROVISIONS
- 368A.010 - Definitions.
- 368A.020 - “Admission charge” defined.
- 368A.030 - “Board” defined.
- 368A.040 - “Business” defined.
- 368A.050 - “Business entity” defined.
- 368A.053 - Casual assemblage” defined.
- 368A.055 - Commission” defined.
- 368A.060 - “Facility” defined.
- 368A.070 - “Game” defined.
- 368A.080 - “Licensed gaming establishment” defined.
- 368A.090 - “Live entertainment” defined.
- 368A.097 - Shopping mall” defined.
- 368A.100 - “Slot machine” defined.
- 368A.110 - “Taxpayer” defined.
- 368A.115 - Trade show” defined.
- IMPOSITION AND COLLECTION
- 368A.200 - Imposition and amount of tax; liability and reimbursement for payment; ticket for live entertainment must indicate whether tax is included in price of ticket; exemptions from tax.
- 368A.220 - Filing of reports and payment of tax; deposit of amounts received in State General Fund.
- 368A.230 - Extension of time for payment; payment of interest during period of extension.
- 368A.240 - Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
- 368A.250 - Certification of excess amount collected; credit and refund.
- 368A.260 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- 368A.270 - Interest on overpayments; disallowance of interest.
- 368A.280 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- 368A.290 - Action for refund: Period for commencement; venue; waiver.
- 368A.300 - Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.
- 368A.310 - Allowance of interest in judgment for amount illegally collected.
- 368A.320 - Standing to recover.
- 368A.330 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- 368A.340 - Cancellation of illegal determination.