Section
36.01 Purpose
36.02 Definitions
36.03 Imposition of tax
36.04 Effective period
36.05 Return and payment of tax; mandatory filing
36.06 Collection at source
36.07 Declarations
36.08 Duties of the Tax Commissioner
36.09 Investigative powers of the Tax Commissioner; penalty for divulging confidential information
36.10 Interest and penalties
36.11 Collection of unpaid taxes and refunds of overpayments
36.12 Violations; penalties
36.13 Board of Review
36.14 Allocation of funds
36.15 Credit allowed for tax paid in another municipality or foreign county
36.16 Saving clause
36.17 Appointment of Tax Commissioner
36.18 Acceptance of federal extensions
36.19 Generic form
36.20 Twelve-day occasional entry rule
36.21 $150 deminimus rule
36.22 Changes of tenants