251-11 Records to be kept; examination.
§251-11 Records to be kept; examination. Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the surcharge tax levied and assessed under this chapter, and such other books, records of account, and invoices as may be required by the department of […]
251-12 Disclosure of returns unlawful; destruction of returns.
§251-12 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 unlawful for any person or any officer or employee of […]
251-13 Collection by suit; injunction.
§251-13 Collection by suit; injunction. The department may collect surcharge 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 surcharge taxes arose. After delinquency shall have continued for sixty days, or if any […]
251-14 Application of surcharge tax.
§251-14 Application of surcharge tax. The surcharge 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 surcharge tax imposed by this […]
251-15 Administration and enforcement; rules.
§251-15 Administration and enforcement; rules. (a) The director shall administer and enforce this chapter in respect of: (1) The examination of books and records and of lessors, tour vehicle operators, and other persons; (2) Procedure and powers upon failure or refusal by a person to make a return or proper return; and (3) The general […]
251-16 REPEALED.
§251-16 REPEALED. L 1995, c 92, §32.
255-1 Adoption of compact.
§255-1 Adoption of compact. The “Multistate Tax Compact” is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of State and local tax liability of multistate taxpayers, including […]
255-2 Representation on multistate commission.
§255-2 Representation on multistate commission. The director of taxation, or the director’s designee, shall represent the State on the Multistate Tax Commission. The attorney general, or the attorney general’s designee, shall act as an alternate for the director of taxation. [L 1968, c 30, §3; gen ch 1993]
255-3 Adoption of interstate audits.
§255-3 Adoption of interstate audits. Article VIII of the Multistate Compact relating to interstate audits shall be in force in and with respect to this State. [L 1968, c 30, §4]
251-4 Return and payments; penalties.
§251-4 Return and payments; penalties. (a) On or before the twentieth day of each calendar month, every person taxable under this chapter during the preceding calendar month shall file a sworn return with the director in such form as the director shall prescribe together with a remittance for the amount of the surcharge tax in […]