CHAPTER 78-A — TAX ON MEALS AND ROOMS
- Section 78-A:1 Title.
- Section 78-A:2 Administration; Rules; Questions of Law.
- Section 78-A:3 Definitions.
- Section 78-A:4 Meals and Rentals Licenses Required; Penalty.
- Section 78-A:5 Suspension and Revocation of Licenses; Appeal.
- Section 78-A:6 Imposition of Tax.
- Section 78-A:6-a Exception to Tax.
- Section 78-A:7 Collection of Tax.
- Section 78-A:8 Returns and Payment.
- Section 78-A:8-a Application for Exemption.
- Section 78-A:8-b Surety Bonds.
- Section 78-A:9 Returns; Special, Optional, and Extensions.
- Section 78-A:10 Overpayment; Refunds.
- Section 78-A:10-a Minor Over or Under Payments Disregarded.
- Section 78-A:11 Assessment of Additional Tax.
- Section 78-A:12 Petition for Reconsideration.
- Section 78-A:13 Appeals.
- Section 78-A:14 Hearings.
- Section 78-A:15 Notices.
- Section 78-A:16 Interest.
- Section 78-A:17 Penalties.
- Section 78-A:18 Violations.
- Section 78-A:19 Records; Inspection.
- Section 78-A:20 Taxes as Personal Debt to State.
- Section 78-A:21 Taxes as Property Lien.
- Section 78-A:22 Records, Secrecy; Exceptions; Penalties.
- Section 78-A:23 Disposition of Funds.
- Section 78-A:24 Expenses.
- Section 78-A:25 Population Figures.
- Section 78-A:26 Disposition of Revenue.