{"parents":[{"StatuteId":2037405,"Type":"Title","Statute":"10"},{"StatuteId":2039099,"Type":"Chapter","Statute":"46A"},{"StatuteId":2039064,"Type":"Section","Statute":"1"}],"Previous":"10-46A","Next":"10-46A-1.1","StatuteId":2039064,"Statute":"10-46A-1","Type":"Section","CatchLine":"Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax. ","FilePath":null,"FileName":null,"Htmlpath":null,"Htmlfilename":null,"Title":10,"TitleLetter":null,"Chapter":46,"ChapterLetter":"A","Section":1,"SubSec":0,"SubSection":null,"Word":null,"Html":"

10-46A-1. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.

Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.

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