Chapter 44
Taxation of Beverage Containers and Hard-To-Dispose Material

Index of Sections

§ 44-44-1. Purpose.

§ 44-44-2. Definitions.

§ 44-44-3. Imposition of tax on beverage containers.

§ 44-44-3.1. [Repealed.]

§ 44-44-3.2. [Repealed.]

§ 44-44-3.3. [Repealed.]

§ 44-44-3.4. [Repealed.]

§ 44-44-3.5. [Repealed.]

§ 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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.

§ 44-44-18. Notice of determination.

§ 44-44-18.1. Pecuniary penalties for deficiencies.

§ 44-44-19. Payment of refunds.

§ 44-44-20. Hearing on application.

§ 44-44-21. Judicial review.

§ 44-44-22. Information confidential.

§ 44-44-23. Severability.