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on accrual basis. 10-46B-1.2 Tax paid on cash basis. 10-46B-1.3 Taxes on receipts of worthless accounts. 10-46B-1.4 Repealed. 10-46B-1.5 Repealed. 10-46B-1.6 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-46B-2 Prime contractors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receipts. 10-46B-6 Administration of tax--Sales tax provisions applicable. 10-46B-7 Report and payment of tax. 10-46B-8 Repealed. 10-46B-9 Municipal tax on contractors--Rate--Restitution. 10-46B-10 Contractors may list excise and use taxes as separate line item on contracts and bills.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of license--Assignment prohibited. 10-46B-15 Refusal to issue license for failure to pay tax--Bond. 10-46B-15.1 Repealed. 10-46B-16 Exemption for floor laying. 10-46B-16.1 Exemption of repair shops, locksmiths, and locksmith shops. 10-46B-17 Allocation of certain revenues to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