1101 – Definitions.
§ 1101. Definitions. (a) When used in this article the term “person” includes an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. (b) […]
1102 – Prepayment of Sales Tax on Motor Fuel and Diesel Motor Fuel.
§ 1102. Prepayment of sales tax on motor fuel and diesel motor fuel. (a) * (1) Every distributor of motor fuel shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to the authority of article twenty-nine of this chapter, a tax on each gallon of motor fuel (i) […]
1103 – Prepayment of Sales Tax on Cigarettes.
§ 1103. Prepayment of sales tax on cigarettes. (a)(1) Every cigarette agent shall pay, as a prepayment on account of the taxes imposed by this article and pursuant to the authority of article twenty-nine of this chapter, a tax on cigarettes possessed for sale or use in this state and to which an agent is […]
1104 – Convention Center Hotel Unit Fee.
§ 1104. Convention center hotel unit fee. (a) Imposition. In addition to any other fee or tax imposed by this article or any other law, on and after April first, two thousand five, there is hereby imposed within the territorial limits of a city with a population of a million or more and there shall […]