Chapter 251

Rental Motor Vehicle, Tour Vehicle, and Car-Sharing

CHAPTER 251

RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX

Section

251-1 Definitions

251-2 Rental motor vehicle and tour vehicle surcharge tax

251-2.5 Car-sharing vehicle surcharge tax

251-3 Certificate of registration

251-4 Return and payments; penalties

251-5 Remittances

251-6 Annual return

251-7 Filing of returns

251-8 Assessment of surcharge tax upon failure to make

return; limitation period; exceptions; extension by

agreement

251-9 Overpayment; refunds

251-10 Appeals

251-11 Records to be kept; examination

251-12 Disclosure of returns unlawful; destruction of

returns

251-13 Collection by suit; injunction

251-14 Application of surcharge tax

251-15 Administration and enforcement; rules

251-16 Repealed

Note

Chapter heading amended by L 2014, c 110, §4.