TITLE 44

Taxation

CHAPTER 44-44

Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control

Participation Permittee

SECTION 44-44-3.3



   § 44-44-3.3  Partial periods. –

(a)(1) Each applicant which did not do business at a particular location during

the prior calendar year for the purposes of determining the proper fee in

accordance with § 44-44-3.1 may, for application purposes, only apply for

a Class A permit for that location.



   (2) For purposes of this section, the term "applicant" shall

not include any person who purchases an ongoing business and continues to

operate the same type of business from the same location without interruption

of thirty (30) days or more immediately following the purchase of the business.



   (b) Any permittee ceasing business at a location before the

annual expiration date of permit shall return the permit to the tax

administrator for cancellation.



   (c) The fees set forth in § 44-44-3.1 are neither

proratable nor refundable for partial periods of operation at a specific

location.



   (d) A person who purchases an ongoing business and continues

to operate the business in the same location in a calendar year for which the

prior permit holder has paid the applicable fee may obtain a permit for the

remainder of that calendar year upon payment of a twenty-five dollar ($25.00)

fee.



History of Section.

(P.L. 1988, ch. 241, § 4; P.L. 1990, ch. 317, § 1.)