Chapter 237D — Chapter 237D

§237D-1 Definitions. Whenever used in this chapter, unless the context otherwise requires: "Cruise fare" means the total amount paid by a transient for a cruise ship cabin on a cruise ship, inclusive of any mandatory fees imposed by a cruise ship operator, owner, or representativ…

§237D-11 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1986, c 340, pt of §1; am …

§237D-12 Records to be kept; examination. Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross rental, gross rental proceeds, or fair market rental value relating to the business taxed under this c…

§237D-13 Disclosure of returns unlawful; destruction of returns. (a) All tax returns and return information required to be filed under this chapter, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawf…

§237D-14 Collection by suit; injunction. The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the taxes arose. After d…

§237D-15 Application of tax. (a) The tax imposed by this chapter shall be in addition to any other taxes imposed by any other laws of the State, except as otherwise specifically provided in this chapter; provided that if it be held by any court of competent jurisdiction that the …

§237D-16 Administration and enforcement; rules. (a) The director of taxation shall administer and enforce this chapter. In respect of: the director of taxation shall have all rights and powers conferred by chapter 237 with respect to taxes thereby or thereunder imposed; and, with…

§237D-17 REPEALED. L 1995, c 92, §26.

§237D-2 Imposition and rates. (a) There is levied and shall be assessed and collected each month a tax of: on the gross rental or gross rental proceeds derived from furnishing transient accommodations; provided that an operator of a cruise ship shall be assessed and pay a tax of …

§237D-3 Exemptions. This chapter shall not apply to:

§237D-5 REPEALED. L 1989, c 199, §3.

§237D-5.5 REPEALED. L 2005, c 235, §9.

§237D-6 Return and payments; penalties. (a) On or before the twentieth day of each calendar month, every person liable under this chapter during the preceding calendar month shall file a sworn return with the director in a form prescribed by the director together with a remittanc…

§237D-6.5 Remittances. (a) All remittances of taxes imposed under this chapter shall be made by cash, bank drafts, cashier's check, money order, or certificate of deposit in the form and manner prescribed by the department. (b) Except for the revenues collected pursuant to sectio…

§237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustm…

§237D-8 REPEALED. L 2021, c 90, §13.

§237D-8.6 Reconciliation; form requirement. (a) On or before the twentieth day of the fourth month following the close of the taxable year, every person who has become liable for the payment of taxes under this chapter during the preceding taxable year and who has furnished trans…

§237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement. (a) If any person fails to make a return as required by this chapter, the director shall make an estimate of the tax liability of the person from any information the dire…