Chapter 44-67 - THE COMPASSION CENTER SURCHARGE ACT
- Section 44-67-1 - Short title
- Section 44-67-2 - Definitions
- Section 44-67-3 - Imposition of surcharge - Compassion centers
- Section 44-67-4 - Returns
- Section 44-67-5 - Setoff for delinquent payment of surcharge
- Section 44-67-6 - Surcharge on available information - Interest on delinquencies - Penalties - Collection powers
- Section 44-67-7 - Claims for refund - Hearing upon denial
- Section 44-67-8 - Hearing by tax administrator on application
- Section 44-67-9 - Appeals
- Section 44-67-10 - Compassion center records
- Section 44-67-11 - Method of payment and deposit of surcharge
- Section 44-67-12 - Rules and regulations
- Section 44-67-13 - Severability