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  237D-3.5 Repealed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-4.5 Certificate of registration for transient

           accommodations broker, travel agency, and tour

           packager

   237D-5, 5.5 Repealed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   237D-17 Repealed

 

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