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TITLE 15
CHAPTER 65
Part 1
TITLE 15. TAXATION
CHAPTER 65. LODGING FACILITY USE TAX
Part 1. General Provisions
15-65-101
Definitions
15-65-102
Rulemaking authority
15-65-103
through 15-65-110 reserved
15-65-111
Tax rate
15-65-112
Collection and reporting
15-65-113
Audits -- records
15-65-114
Registration number -- application to department
15-65-115
Failure to pay or file -- penalty and interest -- review -- interest
15-65-116
Credit for overpayment -- interest on overpayment
15-65-117
through 15-65-120 reserved
15-65-121
Distribution of tax proceeds
15-65-122
Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs
15-65-123
through 15-65-130 reserved
15-65-131
State agencies to account for in-state lodging expenditures
15-65-132
through 15-65-135 reserved
15-65-136
Terminated