Chapter 44
Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation
Permittee
Index of Sections
§ 44-44-1. Purpose.
§ 44-44-2. Definitions. [Effective until January 1, 2024.]44-44-2. Definitions. [Effective January 1, 2024.]
§ 44-44-3. Imposition of tax on beverage containers.
§ 44-44-3.1. Permit required. [Repealed effective January 1, 2024.]44-44-3.1. Permit required. [Repealed effective January 1, 2024.]
§ 44-44-3.2. Penalty for operation without a permit — Injunctive relief. [Repealed effective January
1, 2024.]44-44-3.2. Penalty for operation without a permit — Injunctive relief. [Repealed effective January
1, 2024.]
§ 44-44-3.3. Partial periods. [Repealed effective January 1, 2024.]44-44-3.3. Partial periods. [Repealed effective January 1, 2024.]
§ 44-44-3.4. Issuance of permit — Assignment prohibited — Display. [Repealed effective January
1, 2024.]44-44-3.4. Issuance of permit — Assignment prohibited — Display. [Repealed effective January
1, 2024.]
§ 44-44-3.5. Application due date — Weekends and holidays — Mailing. [Repealed effective January
1, 2024.]44-44-3.5. Application due date — Weekends and holidays — Mailing. [Repealed effective January
1, 2024.]
§ 44-44-3.6. Exemption.
§ 44-44-3.7. Imposition of tax on hard-to-dispose material.
§ 44-44-3.8. Hard-to-dispose material control and recycling oversight commission.
§ 44-44-4. Filing of returns and extensions of time for filing returns.
§ 44-44-4.1. Penalties on delinquent payments.
§§ 44-44-5, 44-44-6. Repealed.
§ 44-44-7. Collection powers.
§ 44-44-8. Records required — Inspection of records.
§ 44-44-9. Repealed.
§ 44-44-10. Deposit of moneys.
§§ 44-44-11, 44-44-12. Repealed.
§ 44-44-13. Contingency provision.
§§ 44-44-14, 44-44-15. Repealed.
§ 44-44-16. Rules and regulations — Forms.
§ 44-44-17. Deficiency determination — Determination without return. [Effective until January
1, 2024.]44-44-17. Deficiency determination — Determination without return. [Effective January 1, 2024.]
§ 44-44-18. Notice of determination. [Effective until January 1, 2024.]44-44-18. Notice of determination. [Effective January 1, 2024.]
§ 44-44-18.1. Pecuniary penalties for deficiencies.
§ 44-44-19. Payment of refunds. [Effective until January 1, 2024.]44-44-19. Payment of refunds. [Effective January 1, 2024.]
§ 44-44-20. Hearing on application by beverage wholesaler or litter control participation permittee.
[Effective until January 1, 2024.]44-44-20. Hearing on application. [Effective January 1, 2024.]
§ 44-44-21. Judicial review.
§ 44-44-22. Information confidential. [Effective until January 1, 2024.]44-44-22. Information confidential. [Effective January 1, 2024.]
§ 44-44-23. Severability.