CHAPTER 237 - GENERAL EXCISE TAX LAW
- §237-1 - Definitions.
- §237-2 - quot;Business", "engaging" in business, defined.
- §237-3 - quot;Gross income", "gross proceeds of sale", defined.
- §237-4 - quot;Wholesaler", "jobber", defined.
- §237-5 - quot;Producer" defined.
- §237-6 - quot;Contractor", "contracting", "federal cost-plus contractor", defined.
- §237-7 - quot;Service business or calling", defined.
- §237-8 - Administration and enforcement by department.
- §237-8.5 - REPEALED.
- §237-8.6 - County surcharge on state tax; administration.
- §237-9 - Licenses; penalty.
- §237-9.5 - No separate licensing, filing, or liability for certain revocable trusts.
- §237-10 - REPEALED.
- §237-10.5 - Reporting requirement for contractors on federal construction projects.
- §237-11 - Tax year.
- §237-12 - Tax cumulative; extent of license.
- §237-13 - Imposition of tax.
- §237-13.3 - Application of sections 237-4(a)(8), 237-4(a)(10), 237-4(a)(13), 237-13(2)(A), 237-13(4)(A), and 237-13(6)(A).
- §237-13.5 - Assessment on generated electricity.
- §237-13.8 - Sales of telecommunications services through prepaid telephone calling service.
- §237-14 - Segregation of gross income, etc.
- §237-14.5 - Segregation of gross income, etc.
- §237-15 - Technicians.
- §237-16 - REPEALED.
- §237-16.5 - Tax on written real property leases; deduction allowed.
- §237-16.8 - Exemption of certain convention, conference, and trade show fees.
- §237-17 - Persons with impaired sight, hearing, or who are totally disabled.
- §237-18 - Further provisions as to application of tax.
- §237-19 - REPEALED.
- §237-20 - Principles applicable in certain situations.
- §237-21 - Apportionment.
- §237-22 - Conformity to Constitution, etc.
- §237-23 - Exemptions, persons exempt, applications for exemption.
- §237-23.5 - Related entities; common paymaster; certain exempt transactions.
- §237-24 - Amounts not taxable.
- §237-24.3 - Additional amounts not taxable.
- §237-24.5 - Additional exemptions.
- §237-24.7 - Additional amounts not taxable.
- §237-24.8 - Amounts not taxable for financial institutions.
- §237-24.9 - Aircraft service and maintenance facility.
- §237-24.75 - Additional exemptions.
- §237-25 - Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
- §237-26 - Exemption of certain scientific contracts with the United States.
- §237-27 - Exemption of certain petroleum refiners.
- §237-27.1 - REPEALED.
- §237-27.5 - Air pollution control facility.
- §237-27.6 - Solid waste processing, disposal, and electric generating facility; certain amounts exempt.
- §237-28 - REPEALED.
- §237-28.1 - Exemption of certain shipbuilding and ship repair business.
- §237-28.2 - REPEALED.
- §237-29 - Exemptions for certified or approved housing projects.
- §237-29.5 - Exemption for sales of tangible personal property shipped out of the State.
- §237-29.6 - REPEALED.
- §237-29.7 - Exemption of insurance companies.
- §237-29.8 - Call centers; exemption; engaging in business; definitions.
- §237-29.53 - Exemption for contracting or services exported out of State.
- §237-29.55 - Exemption for sale of tangible personal property for resale at wholesale.
- §237-29.65 - REPEALED.
- §237-29.75 - REPEALED.
- §237-30 - Monthly, quarterly, or semiannual return, computation of tax, payment.
- §237-30.5 - Collection of rental by third party; filing with department; statement required.
- §237-31 - Remittances.
- §237-32 - Penalties.
- §237-33 - Annual return, payment of tax.
- §237-33.5 - Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department.
- §237-34 - Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
- §237-35 - Consolidated reports; interrelated business.
- §237-36 - Erroneous returns, disallowance of exemption, payment.
- §237-37 - Refunds and credits.
- §237-38 - Failure to make return.
- §237-39 - Audits; procedure, penalties.
- §237-40 - Limitation period.
- §237-41 - Records to be kept; examination.
- §237-42 - Appeals.
- §237-43 - Bulk sales; transfers; penalties.
- §237-44 - Entertainment business.
- §237-45 - REPEALED.
- §237-46 - Collection by suit; injunction.
- §237-47 - District judges; concurrent civil jurisdiction in tax collections.
- §237-48 - REPEALED.
- §237-49 - Unfair competition; penalty.