Chapter 46B - ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
- Section 10-46B-1 - Tax imposed on receipts from certain realty improvement contracts-Rate of tax
- Section 10-46B-1.1 - Tax measured on accrual basis
- Section 10-46B-1.2 - Tax paid on cash basis
- Section 10-46B-1.3 - Taxes on receipts of worthless accounts
- Section 10-46B-1.4 - [Repealed]
- Section 10-46B-1.5 - [Repealed]
- Section 10-46B-1.6 - Filing return and remitting tax-Time for filing and remittance-Extension-Penalty for untimely return or remittance
- Section 10-46B-2 - Prime contractors and subcontractors subject to tax
- Section 10-46B-3 - Total contract price as basis of tax
- Section 10-46B-4 - Gross receipts defined-Items not deductible
- Section 10-46B-5 - Improvement without contract taxable when sold within four years after completion-Exceptions-Determination of gross receipts
- Section 10-46B-6 - Administration of tax-Sales tax provisions applicable
- Section 10-46B-7 - Report and payment of tax
- Section 10-46B-8 - [Repealed]
- Section 10-46B-9 - Municipal tax on contractors-Rate-Restitution
- Section 10-46B-10 - Contractors may list excise and use taxes as separate line item on contracts and bills
- Section 10-46B-10.1 - Contractor to post excise tax license number with building permit for a realty improvement contract
- Section 10-46B-11 - 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 10-46B-11.1 - Violation of chapter as criminal offense-Classification
- Section 10-46B-12 - Prospective application of increases in tax
- Section 10-46B-13 - Contractor's excise tax license required-Application
- Section 10-46B-14 - Issuance of license-Assignment prohibited
- Section 10-46B-15 - Refusal to issue license for failure to pay tax-Bond
- Section 10-46B-15.1 - [Repealed]
- Section 10-46B-16 - Exemption for floor laying
- Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops
- Section 10-46B-17 - Allocation of certain revenues to water and environment fund
- Section 10-46B-18 - Promulgation of rules