TITLE 15. TAXATION

CHAPTER 65. LODGING FACILITY USE TAX

Part 1. General Provisions

Registration Number -- Application To Department

15-65-114. Registration number -- application to department. (1) The owner or operator of a facility shall apply to the department of revenue for a registration number.

(2) The application must be made on a form provided by the department.

(3) Upon completion of the application and delivery of the application to the department, the department must assign a registration number to the owner, operator, or facility, as appropriate.

History: En. Sec. 5, Ch. 607, L. 1987.