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accrual basis. 10-46A-1.4 Payment of tax on cash basis. 10-46A-1.5 Taxes on receipts of worthless accounts. 10-46A-1.6 Repealed. 10-46A-1.7 Repealed. 10-46A-1.8 Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-46A-2 Prime contractors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10-46A-5.1 Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions. 10-46A-6 Repealed. 10-46A-7 Administration of tax--Sales tax provisions applicable. 10-46A-8 Report and payment of tax. 10-46A-8.1 Repealed. 10-46A-9 Repealed. 10-46A-10 Repealed. 10-46A-11 Municipal tax on contractors--Rate--Restitution. 10-46A-12 Contractors may list excise and use taxes as separate line item on contracts and bills.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.