Section
General Provisions
34.01 Contracts in accord with the Department of Administrative Services
34.02 Lodging tax
34.03 Annual license tax
34.04 Additional municipal income tax for police services
Municipal Income Tax
34.15 Authority to levy tax; purpose of tax
34.16 Definitions
34.17 Imposition of tax
34.18 Collection at source
34.19 Annual return; filing
34.20 Credit for tax paid to other municipalities
34.21 Estimated taxes
34.22 Rounding of amounts
34.23 Requests for refunds
34.24 Second municipality imposing tax after time period allowed for refund
34.25 Amended returns
34.26 Limitations
34.27 Audits
34.28 Service of assessment
34.29 Administration of claims
34.30 Tax information confidential
34.31 Fraud
34.32 Interest and penalties
34.33 Authority of Tax Administrator; verification of information
34.34 Request for opinion of the Tax Administrator
34.35 Board of Tax Review
34.36 Authority to create rules and regulations
34.37 Savings clause
34.38 Collection of tax after termination of subchapter
34.39 Adoption of RITA rules and regulations
34.40 Violations
34.99 Penalty