Chapter 46C - Contractor's Excise Tax On New Or Expanded Power Production Facilities
- Section 10-46C-1 - Certain power production facilities using renewable resources subject to chapter.
- Section 10-46C-2 - Repealed.
- Section 10-46C-3 - Definitions.
- Section 10-46C-4 - Rate of tax on new or expanded power production facilities.
- Section 10-46C-5 - Filing of tax return--Payment of taxes due.
- Section 10-46C-6 - Permit required for new or expanded facility tax rate--Application.
- Section 10-46C-7 - Hearing available on denial of permit.
- Section 10-46C-8 - Promulgation of rules--Scope of rules.
- Section 10-46C-9 - Secretary's remedy if tax collection jeopardized--Lien--Distress warrant.
- Section 10-46C-10 - Records to be kept by taxpayer--Inspection by secretary--Retention of records.