Chapter 251

§251-1 Key terms for rental car and tour vehicle taxes

§251-2 Rental car and tour vehicle surcharge tax

§251-2.5 Tax on car-sharing rentals by the half-hour

§251-3 Registration certificate for rental and tour vehicle businesses

§251-4 When to file and pay the surcharge tax

§251-5 How to pay the surcharge tax and where the money goes

§251-6 Who must file the yearly surcharge tax return

§251-7 Filing of returns

§251-8 When the state can assess or collect surcharge tax

§251-9 Overpayment refunds

§251-10 How to appeal a surcharge tax assessment

§251-11 Records to be kept; examination

§251-12 Tax returns are private and can be destroyed after three years

§251-13 Collecting unpaid surcharge taxes and stopping services

§251-14 How this surcharge tax relates to other taxes

§251-15 Who runs this tax and how rules are made