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Title: 40 - MUNICIPALITIES AND COUNTIES

Chapter: 48E -

40:48E-1: Short title

40:48E-2: Hotel defined

40:48E-3: Additional tax may be imposed

40:48E-4: Collection; personal liability of collector; no separate charge or statement to customer of refund; prohibition; remission to chief fiscal officer; en

40:48E-5: Hotel owners, tax payments; calculation, refund.

40:48E-6: Tax in addition to sales and use tax