CHAPTER 237D
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/hi/237dA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAPTER 237D
TRANSIENT ACCOMMODATIONS TAX
Section
237D-1 Definitions
237D-2 Imposition and rates
237D-2.5 County transient accommodations tax; administration
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237D-3.5 Repealed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237D-5, 5.5 Repealed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
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237D-8 Repealed
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237D-17 Repealed