192.01 Authority to levy tax; purpose of tax.
192.02 Definitions.
192.03 Imposition of tax.
192.04 Collection at source.
192.05 Annual return; filing.
192.06 Credit for tax paid to other municipalities.
192.07 Estimated taxes.
192.08 Rounding of amounts.
192.09 Requests for refunds.
192.10 Second municipality imposing tax after time period allowed for refund.
192.11 Amended returns.
192.12 Limitations.
192.13 Audits.
192.14 Service of assessment.
192.15 Administration of claims.
192.16 Tax information confidential.
192.17 Fraud.
192.18 Interest and penalties.
192.19 Authority of Tax Commissioner; verification of information.
192.20 Requests for opinion of the Tax Commissioner.
192.21 Board of Tax Appeals.
192.22 Authority to create rules and regulations.
192.23 Rental and leased property.
192.24 Savings clause.
192.25 Collection of tax after termination of chapter.
192.26 Reserved.
192.99 Violations; penalties.