[§182-16]  Levy and assessment of general
excise tax.  Notwithstanding any provision to the contrary, the levy and
assessment of the general excise tax on the gross proceeds from any manner of
sale of (1) geothermal resources or (2) electrical energy produced by the
geothermal resources producer from such geothermal resources, shall be made
only as a tax on the business of a producer, at the rate assessed producers,
under section 237-13(2)(A). [L 1978, c 135, §10]