CHAPTER 50. PUBLIC CONTRACTOR'S FEES AND TAX
- Part 1. General Provisions
- Part 2. Tax on Contractors
- 15-50-201. Renumbered .
- 15-50-202. Renumbered .
- 15-50-203. Renumbered .
- 15-50-204. Renumbered .
- 15-50-205. Tax imposed on gross receipts from public contracts.
- 15-50-206. Withholding license fee from payments -- refunds.
- 15-50-207. Credit against other taxes -- credit for personal property taxes and certain fees.
- 15-50-208. through reserved.
- 15-50-211. Renumbered .
- 15-50-212. Renumbered .
- 15-50-213. Renumbered .
- Part 3. Contractor's Tax Return
- 15-50-301. Rules for contractor's return.
- 15-50-302. Renumbered .
- 15-50-303. Renumbered .
- 15-50-304. Statute of limitations.
- 15-50-305. and reserved.
- 15-50-307. Inspection of books of contractor.
- 15-50-308. Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice.
- 15-50-309. Penalty and interest for delinquency -- waiver.
- 15-50-310. Warrant for distraint.
- 15-50-311. Disposal of license taxes.