Subchapter III. Taxes and Obligations
- § 2271o. Tax
- § 2271p. Obligation of guest
- § 2271q. Tax identification number
- § 2271r. Responsibility of the hotelier
- § 2271s. Term to remit the tax
- § 2271t. Manner in which to make a payment of the tax
- § 2271u. Responsibility of the hotelier
- § 2271v. Disposition of funds
- § 2271w. Assessment procedure
- § 2271x. Notification
- § 2271y. Notification—Taxpayer’s rights
- § 2271z. Jurisdiction and powers
- § 2272. Entry, administrative collection, or bond or surety by reason of tax in jeopardy
- § 2272a. Bankruptcy and receivership
- § 2272b. Statute of limitations—Assessment
- § 2272c. Statute of limitations—Collection
- § 2272d. Statute of limitations—Tolling
- § 2272e. Credits—Tax paid in excess
- § 2272f. Credits—Statute of limitations
- § 2272g. Credits—Determination of excess
- § 2272h. Credits—Statute of limitations for requesting credits
- § 2272i. Penalties—Generally
- § 2272j. Penalties—Additional charges
- § 2272k. Penalties—Failure to submit the declaration
- § 2272l. Penalties—False documents
- § 2272m. Penalties—Suspension and revocation of benefits