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--Exception.
- 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- Section 10-46B-1.4 - Repealed.
- Section 10-46B-1.5 - Repealed.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--Penaltyfor 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 - Lien and enforcement provisions applicable to contractors' tax.
- 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 realtyimprovement contract.
- Section 10-46B-11 - Personal liability of officers, managers, or partners of entity failing to file returns orpay 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- Section 10-46B-15.1 - Repealed.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.