CHAPTER 251

RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX

Section

    251-1 Definitions

    251-2 Rental motor vehicle and tour vehicle surcharge tax

  251-2.5 Car-sharing vehicle surcharge tax

    251-3 Certificate of registration

    251-4 Return and payments; penalties

    251-5 Remittances

    251-6 Annual return

    251-7 Filing of returns

    251-8 Assessment of surcharge tax upon failure to make

          return; limitation period; exceptions; extension by

          agreement

    251-9 Overpayment; refunds

   251-10 Appeals

   251-11 Records to be kept; examination

   251-12 Disclosure of returns unlawful; destruction of

          returns

   251-13 Collection by suit; injunction

   251-14 Application of surcharge tax

   251-15 Administration and enforcement; rules

   251-16 Repealed

Note

  Chapter heading amended by L 2014, c 110, §4.