CHAPTER 113: EXCISE LODGING TAX
Section
   113.01   Definitions
   113.02   Rate of tax
   113.03   Exemptions
   113.04   Tax to be separately stated and charged
   113.05   Registration
   113.06   Reporting and remitting
   113.07   Penalties and interest
   113.08   Failure to collect and report tax; determination of tax by Tax Commissioner
   113.09   Records
   113.10   Refunds
   113.11   Actions to collect
   113.12   Moneys received; where credited
 
   113.99   Penalty