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 tax imposed by chapter 10-46B.
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 10-46A-1.6. Repealed by SL 2006, ch 61, § 4, eff. Feb. 6, 2006.
10-46A-1.7 10-46A-1.7. Repealed by SL 2007, ch 65, § 6.
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 10-46A-6. Repealed by SL 1980, ch 100, § 5.
10-46A-7 Administration of tax--Sales tax provisions applicable.
10-46A-8 Report and payment of tax.
10-46A-8.1 10-46A-8.1. Repealed by SL 2006, ch 61, § 12, eff. Feb. 6, 2006.
10-46A-9 10-46A-9. Repealed by SL 2017, ch 66, § 2.
10-46A-10 10-46A-10. Repealed by SL 1980, ch 100, § 7.
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.