[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346E-15 Repealed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.

 

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