CHAPTER 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE TAX
- §251-1 - Definitions.
- §251-2 - Rental motor vehicle and tour 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- §251-16 - REPEALED.