Chapter 251 - RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX
- Section 251-1 - Definitions
- Section 251-2 - Rental motor vehicle and tour vehicle surcharge tax
- Section 251-2.5 - Car-sharing vehicle surcharge tax
- Section 251-3 - Certificate of registration
- Section 251-4 - Return and payments; penalties
- Section 251-5 - Remittances
- Section 251-6 - Annual return
- Section 251-7 - Filing of returns
- Section 251-8 - Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement
- Section 251-9 - Overpayment; refunds
- Section 251-10 - Appeals
- Section 251-11 - Records to be kept; examination
- Section 251-12 - Disclosure of returns unlawful; destruction of returns
- Section 251-13 - Collection by suit; injunction
- Section 251-14 - Application of surcharge tax
- Section 251-15 - Administration and enforcement; rules
- Section 251-16 - [Repealed]