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 Repealed by SL 2006, ch 61, § 4, eff.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 Repealed by SL 2007, ch 65, § 6.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 Repealed by SL 1980, ch 100, § 5.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 Repealed by SL 2006, ch 61, § 12, eff.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 Repealed by SL 2017, ch 66, § 2.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 Repealed by SL 1980, ch 100, § 7.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.