Chapter 40:48EBrowse as ListSearch WithinSection 40:48E-1 - Short titleSection 40:48E-2 - DefinitionsSection 40:48E-3 - Additional tax may be imposedSection 40:48E-4 - Collection of taxSection 40:48E-5 - Hotel owners, tax payments; calculation, refundSection 40:48E-6 - Tax in addition to sales and use tax