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  3. Subcapítulo III - Impuestos y Obligaciones


Subcapítulo III - Impuestos y Obligaciones


  • § 2271o. Impuesto
  • § 2271p. Obligación del ocupante
  • § 2271r. Responsabilidad del hostelero de retener y remitir a la Compañía el impuesto
  • § 2271s. Término para remitir a la Oficina de Turismo el impuesto y las declaraciones
  • § 2271t. Forma de efectuar el pago del impuesto
  • § 2271u. Responsabilidad del hostelero
  • § 2271v. Disposición de fondos
  • § 2271w. Procedimiento de tasación
  • § 2271x. Notificación
  • § 2271y. Derechos del contribuyente ante una notificación
  • § 2271z. Jurisdicción y facultad de un oficial examinador y del Tribunal General de Justicia
  • § 2272. Anotación, apremio, o fianza por concepto de impuesto en peligro.
  • § 2272a. Quiebras y sindicaturas
  • § 2272b. Período de prescripción para la tasación
  • § 2272c. Períodos prescriptivos—Cobro
  • § 2272d. Interrupción del período de prescripción
  • § 2272e. Créditos por impuesto pagado en exceso
  • § 2272f. Créditos—Término para reclamar
  • § 2272g. Pago en exceso determinado por un oficial examinador o un tribunal con jurisdicción
  • § 2272h. Créditos—Cánones exentos; término para solicitud
  • § 2272i. Penalidades—En general
  • § 2272j. Penalidades—Cargos adicionales
  • § 2272k. Penalidades—Omisión de rendir declaración
  • § 2272l. Penalidades—Documentos falsos
  • § 2272m. Penalidades—Revocación de beneficio
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