Sections
8A-1.1 Establishment of transient accommodations tax and disposition
8A-1.2 Definitions
8A-1.3 Imposition of tax
8A-1.4 Exemptions
8A-1.5 Registration
8A-1.6 Return and payments
8A-1.7 Annual return
8A-1.8 Electronic filing of tax returns
8A-1.9 Payment of taxes by electronic funds transfer
8A-1.10 Federal assessments
8A-1.11 Rent collection by third party
8A-1.12 Reconciliation
8A-1.13 Assessment of tax for failure to file a return
8A-1.14 Overpayment; refunds
8A-1.15 Audits, procedure, penalties
8A-1.16 Appeals
8A-1.17 Disclosure and destruction of returns
8A-1.18 Collection by suit
8A-1.19 Certain amounts held in trust; liability of key individuals
8A-1.20 Penalty and interest
8A-1.21 Application of tax
8A-1.22 Director
8A-1.23 Administrative rules