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