[CHAPTER 346E]

NURSING FACILITY TAX

Section

   346E-1 Definitions

   346E-2 Imposition of tax and rates

   346E-3 Return and payments; penalties

   346E-4 Withholding

   346E-5 Annual return

   346E-6 Assessment of tax upon failure to make return;

          limitation period; exceptions; extension by agreement

   346E-7 Overpayment; refunds

   346E-8 Appeals

   346E-9 Records to be kept; examination; penalties

  346E-10 Disclosure of returns unlawful; destruction of returns

  346E-11 Collection by suit; injunction

  346E-12 Application of taxes

  346E-13 Administration and enforcement; rules

  346E-14 Taxes; allowable reimbursement costs

  346E-15 Repealed

  346E-16 Evasion of tax, etc.; penalties

Note

  Effect and application.  L 1993, c 315, §8; L 1994, c 230, §§2, 4; L 1995, c 176, §2.

  Chapter heading amended by L 1994, c 230, §1.