Section

237D-1 Definitions

237D-2 Imposition and rates

237D-3 Exemptions

237D-3.5 Repealed

237D-4 Certificate of registration

237D-5 Repealed

237D-5.5 Transient accommodations tax trust fund

237D-6 Return and payments; penalties

237D-6.5 Remittances; distribution to counties

237D-7 Annual return

237D-7.5 Federal assessments; adjustments of gross rental,

gross rental proceeds, or fair market rental value;

report to the department

237D-8 Filing of returns

237D-8.5 Collection of rental by third party; filing with

department; statement required

237D-8.6 Reconciliation; form requirement

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237D-17 Repealed