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CHAPTER 10-46B

ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX

10-46B-1      Tax imposed on receipts from certain realty improvement contracts--Rate of tax--Exception.
10-46B-1.1      Tax measured on accrual basis.
10-46B-1.2      Tax paid on cash basis.
10-46B-1.3      Taxes on receipts of worthless accounts.
10-46B-1.4      Repealed.
10-46B-1.5      Repealed.
10-46B-1.6      Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-46B-2      Prime contractors and subcontractors subject to tax.
10-46B-3      Total contract price as basis of tax.
10-46B-4      Gross receipts defined--Items not deductible.
10-46B-5      Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
10-46B-6      Administration of tax--Sales tax provisions applicable.
10-46B-7      Report and payment of tax.
10-46B-8      Repealed.
10-46B-9      Municipal tax on contractors--Rate--Restitution.
10-46B-10      Contractors may list excise and use taxes as separate line item on contracts and bills.
10-46B-10.1      Contractor to post excise tax license number with building permit for a realty improvement contract.
10-46B-11      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.
10-46B-11.1      Violation of chapter as criminal offense--Classification.
10-46B-12      Prospective application of increases in tax.
10-46B-13      Contractor's excise tax license required--Application.
10-46B-14      Issuance of license--Assignment prohibited.
10-46B-15      Refusal to issue license for failure to pay tax--Bond.
10-46B-15.1      Repealed.
10-46B-16      Exemption for floor laying.
10-46B-16.1      Exemption of repair shops, locksmiths, and locksmith shops.
10-46B-17      Allocation of certain revenues to water and environment fund.
10-46B-18      Promulgation of rules.


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