CHAPTER 10-52A
MUNICIPAL GROSS RECEIPTS TAX
10-52A-1 Definitions.
10-52A-1.1 Gross receipts defined.
10-52A-1.2 Conditions under which gross receipts include consideration retailer received from third parties.
10-52A-1.3 Exclusions from definition of gross receipts.
10-52A-1.4 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-52A-2 Additional municipal non-ad valorem tax authorized--Rate--Purpose.
10-52A-3 Department to administer tax.
10-52A-4 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006.
10-52A-4.1 10-52A-4.1. Repealed by SL 2006, ch 61, § 14, eff. Feb. 6, 2006.
10-52A-4.2 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-52A-5 10-52A-5. Repealed by SL 2007, ch 65, § 12.
10-52A-6 Applicability of certain other provisions.
10-52A-7 Promulgation of rules--Scope.
10-52A-8 Penalties for violations.
10-52A-9 Taxpayer to keep books and records--Inspection--Retention period.
10-52A-10 Tax may be referred to voters--Certain taxes to continue.
10-52A-11 Administration of taxes--Forms and rules--Records.
10-52A-12 Moneys received credited to special municipal tax fund--Disbursement.
10-52A-13 Ordinance or amendment enacted under chapter--Notification--Effective date.
10-52A-14 Issuance of bonds--Use of proceeds of bonds.
10-52A-15 Repealed