[§182-16]  Levy and assessment of generalexcise tax.  Notwithstanding any provision to the contrary, the levy andassessment of the general excise tax on the gross proceeds from any manner ofsale of (1) geothermal resources or (2) electrical energy produced by thegeothermal resources producer from such geothermal resources, shall be madeonly 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]