CHAPTER 237D

TRANSIENT ACCOMMODATIONS TAX

 

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 237D-3.5 Repealed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   237D-5 Repealed

 237D-5.5 Repealed

   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  237D-17 Repealed

 

Note

 

  Transient accommodations; local contact (repealed December 31, 2015).  L 2012, c 326, §2.