Chapter 45B - Tax Refunds For Construction Of Agricultural Processing And New Business Facilities
- Section 10-45B-1 - Definitions.
- Section 10-45B-1.1 - New business facility defined.
- Section 10-45B-1.2 - Repealed.
- Section 10-45B-1.3 - Criteria for expansion of existing building or structure.
- Section 10-45B-2 - Refund or credit for contractors' excise taxes on construction of agriculturalprocessing facility and for sales or use taxes on equipment.
- Section 10-45B-2.1 - Refund or credit for sales or use tax and contractors' excise tax on project costs fornew business facility.
- Section 10-45B-2.2 - Refund pertains only to certain project costs--Permit required.
- Section 10-45B-2.3 - Amount of refunds payable for facility with construction date on or after January 1,2010.
- Section 10-45B-2.4 - Applicability of chapter to projects with construction date before January 1, 2010.
- Section 10-45B-3 - Repealed.
- Sections 10-45B-4 to 10-45B-5.1 - Repealed
- Section 10-45B-6 - Application for permit--Issuance--Assignment or transfer.
- Section 10-45B-6.1 - Repealed.
- Section 10-45B-6.2 - Repealed.
- Section 10-45B-7 - Claim for refund--Documentation.
- Section 10-45B-8 - Frequency of claim submission--Payment--Portion withheld--No interest--Electronicfunds transfer.
- Sections 10-45B-8.1 to 10-45B-8.3 - Repealed
- Section 10-45B-8.4 - Time for submission of refund claim.
- Section 10-45B-8.5 - Time for submission of documents in support of claim.
- Section 10-45B-9 - Payment of withheld portion of refund.
- Section 10-45B-10 - Rejection of fraudulent claim.
- Section 10-45B-11 - Hearing upon denial of refund.
- Section 10-45B-11.1 - Return of amount refunded for new business facility not completed within timeframes.
- Section 10-45B-11.2 - Request for hearing if aggrieved by decision of secretary--Hearing examiner--Appeal.
- Section 10-45B-12 - Promulgation of rules.
- Section 10-45B-13 - Projects ineligible for chapter 10-46C permit.
- Section 10-45B-14 - Projects located in areas included in tax collection agreement between the state andan Indian tribe.
- Section 10-45B-15 - Public information open to public inspection.
- Section 10-45B-16 - Wind energy facility defined.