Chapter 46A - REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX

Section 10-46A-1 - Tax imposed on prime contractor's receipts from realty improvement contracts-Rate of tax
Section 10-46A-1.1 - Effective date-Application to contracts, sales and change orders
Section 10-46A-1.2 - Contracts subject to tax imposed by chapter 10-46B
Section 10-46A-1.3 - Tax measured by gross receipts upon accrual basis
Section 10-46A-1.4 - Payment of tax on cash basis
Section 10-46A-1.5 - Taxes on receipts of worthless accounts
Section 10-46A-1.6 - [Repealed]
Section 10-46A-1.7 - [Repealed]
Section 10-46A-1.8 - Filing return and remitting tax-Time for filing and remittance-Extension-Penalty for untimely return or remittance
Section 10-46A-2 - Prime contractors and subcontractors subject to tax
Section 10-46A-2.1 - Subcontractors-Definition-Certificate issued by prime contractor-Tax liability-Misuse of certificate-Government entities not to issue certificates
Section 10-46A-2.2 - Prime contractor-Definition
Section 10-46A-3 - Total contract price as basis of tax-Purchased materials
Section 10-46A-4 - Gross receipts defined-Items not deductible
Section 10-46A-5 - Improvement without contract taxable when sold within four years after completion-Exceptions-Determination of gross receipts
Section 10-46A-5.1 - Tax imposed on improvements built for lease-Credit against tax on sale-Due date-Exemptions
Section 10-46A-6 - [Repealed]
Section 10-46A-7 - Administration of tax-Sales tax provisions applicable
Section 10-46A-8 - Report and payment of tax
Section 10-46A-8.1 - [Repealed]
Section 10-46A-9 - [Repealed]
Section 10-46A-10 - [Repealed]
Section 10-46A-11 - Municipal tax on contractors-Rate-Restitution
Section 10-46A-12 - Contractors may list excise and use taxes as separate line item on contracts and bills
Section 10-46A-12.1 - Contractor to post excise tax license number with building permit for realty improvement project
Section 10-46A-12.2 - When building permit not required
Section 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
Section 10-46A-13.1 - Violation of chapter as criminal offense-Classification
Section 10-46A-14 - Restriction on application of rate increase
Section 10-46A-15 - Contractor's excise tax license required-Application
Section 10-46A-16 - Issuance of license-Assignment prohibited
Section 10-46A-17 - Refusal to issue license for failure to pay tax-Bond
Section 10-46A-18 - Exemption for floor laying
Section 10-46A-18.1 - Exemption of repair shops, locksmiths, and locksmith shops
Section 10-46A-19 - Promulgation of rules