Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]

Checkout our iOS App for a better way to browser and research.

A short-term rental unit marketplace that collects the taxes set out in §67-4-1502(a) is subject to the administration and enforcement provisions in chapter 6, parts 4 and 5 of this title.


Download our app to see the most-to-date content.