Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
§ 9201. Statutory purposes - § 9201. Statutory purposes (a) The statutory purpose of the...
§ 9202. Definitions - § 9202. Definitions As used in this chapter unless the...
§ 9203. Records; inspection - § 9203. Records; inspection Each operator shall keep such separate...
§ 9206. Notices - § 9206. Notices Any notice required to be given by...
§ 9241. Imposition of tax - § 9241. Imposition of tax (a) An operator shall collect...
§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax - § 9242. Collection of meals and rooms tax by operator...
§ 9243. Returns and payment - § 9243. Returns and payment (a) Where the meals and...
§ 9244. Optional dates; extensions - § 9244. Optional dates; extensions The Commissioner may, upon written...
§ 9245. Overpayment; refunds - § 9245. Overpayment; refunds Upon application by an operator, if...
§ 9247. Hospital and medical service corporations and credit unions - § 9247. Hospital and medical service corporations and credit unions...
§ 9248. Informational reporting - § 9248. Informational reporting The Department of Taxes may collect...
§ 9271. Licenses required - § 9271. Licenses required Each operator prior to commencing business...
§ 9272. Suspension and revocation of licenses; appeal - § 9272. Suspension and revocation of licenses; appeal (a) The...
§ 9273. Assessment of additional tax - § 9273. Assessment of additional tax (a) If any operator...
§ 9274. Petition for reconsideration - § 9274. Petition for reconsideration Any operator against whom an...
§ 9275. Appeals - § 9275. Appeals Any person aggrieved by the decision of...
§ 9276. Hearings - § 9276. Hearings (a) The Commissioner may conduct hearings, administer...
§ 9279. Violations - § 9279. Violations (a) Failure to file; failure to collect;...
§ 9280. Taxes as personal debt to State; action to collect taxes; limitations - § 9280. Taxes as personal debt to State; action to...
§ 9281. Taxes as property lien - § 9281. Taxes as property lien If any operator required...
§ 9282. Short-term rental operators - § 9282. Short-term rental operators (a) A short-term rental operator...