NURSING FACILITY TAX
346E-2 Imposition of tax and rates
346E-3 Return and payments; penalties
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-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-16 Evasion of tax, etc.; penalties
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.