Section 40:48E
- 40:48E-1 - Short title
- 40:48E-2 - Hotel defined
- 40:48E-3 - Additional tax may be imposedĀ
- 40:48E-4 - Collection;Ā personal liability of collector;Ā no separate chargeĀ or statement to customer of refund;Ā prohibition;Ā remission to chief fiscalĀ officer;Ā enforcement
- 40:48E-5 - Hotel owners, tax payments; calculation, refund
- 40:48E-6 - Tax in addition to sales and use tax