Title 44, Title 44 Title 44

If, upon final determination of the petition, it appears that the tax administrator’s assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties. If it appears that the petition…

Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, i…

Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by th…

The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. These rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its pr…

Except as provided in this chapter, the taxes imposed by this chapter shall be in addition to any other taxes imposed under the authority of this state.

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.

There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time of the sale and shall b…

On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or her a return in a form the administrator may by regulati…

If the tax administrator is not satisfied with the amount of taxes paid to him or her or with the return or returns filed with the administrator by any seller, the tax administrator may compute and determine the amount required by this chapter to be paid to the administrator, upo…

If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a deter…

The tax administrator shall give to the seller a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to make a return, every notice of a determination shall be mailed within three (3) years after the …

If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any i…

The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller’s real property loca…

The tax administrator shall have for the collection of the taxes, including interest and penalties imposed by this chapter, the same powers as are prescribed for collection of taxes in chapters 1 and 7 — 9 of this title.