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CHAPTER 10-46A

REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX

10-46A-1      Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.
10-46A-1.1      Effective date--Application to contracts, sales and change orders.
10-46A-1.2      Contracts subject to alternative tax--Exception.
10-46A-1.3      Tax measured by gross receipts upon accrual basis.
10-46A-1.4      Payment of tax on cash basis.
10-46A-1.5      Taxes on receipts of worthless accounts.
10-46A-1.6      Repealed.
10-46A-1.7      Repealed.
10-46A-1.8      Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-46A-2      Prime contractors and subcontractors subject to tax.
10-46A-2.1      Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.
10-46A-2.2      Prime contractor--Definition.
10-46A-3      Total contract price as basis of tax--Purchased materials.
10-46A-4      Gross receipts defined--Items not deductible.
10-46A-5      Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
10-46A-5.1      Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions.
10-46A-6      Repealed.
10-46A-7      Administration of tax--Sales tax provisions applicable.
10-46A-8      Report and payment of tax.
10-46A-8.1      Repealed.
10-46A-9      Repealed.
10-46A-10      Repealed.
10-46A-11      Municipal tax on contractors--Rate--Restitution.
10-46A-12      Contractors may list excise and use taxes as separate line item on contracts and bills.
10-46A-12.1      Contractor to post excise tax license number with building permit for realty improvement project.
10-46A-12.2      When building permit not required.
10-46A-13      Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-46A-13.1      Violation of chapter as criminal offense--Classification.
10-46A-14      Restriction on application of rate increase.
10-46A-15      Contractor's excise tax license required--Application.
10-46A-16      Issuance of license--Assignment prohibited.
10-46A-17      Refusal to issue license for failure to pay tax--Bond.
10-46A-18      Exemption for floor laying.
10-46A-18.1      Exemption of repair shops, locksmiths, and locksmith shops.
10-46A-19      Promulgation of rules.


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