Chapter 458-29A Leasehold excise tax

458‑29A‑100 Leasehold excise tax—Overview and definitions.
458‑29A‑200 Leasehold excise tax—Taxable rent and contract rent.
458‑29A‑400 Leasehold excise tax—Exemptions.
458‑29A‑500 Leasehold excise tax—Liability.
458‑29A‑600 Leasehold excise tax—Collection and administration.