Section 40:48E
- 40:48E-1 - Short title
- 40:48E-2 - Hotel defined
- 40:48E-3 - Additional tax may be imposed
- 40:48E-4 - Collection; personal liability of collector; no separate charge or statement to customer of refund; prohibition; remission to chief fiscal officer; enforcement
- 40:48E-5 - Hotel owners, tax payments; calculation, refund
- 40:48E-6 - Tax in addition to sales and use tax