183.01 Definitions.
183.02 Imposition of tax.
183.03 Transient guest to pay tax.
183.04 Refund of illegal or erroneous payments.
183.05 Required records: inspection and destruction.
183.06 Returns required.
183.07 Liability: assessment and petition for reassessment; penalties.
183.08 Four-year limitation for assessments; exceptions.
183.09 Tax paid by transient guest: false evidence of tax-exempt status.
183.10 Vendor to collect tax: prohibition against rebates.
183.11 Reports must be filed: fraudulent reports.
183.12 Personal liability of corporate officers or employees.
183.13 Intent of chapter.
183.99 Penalty.