Title 42 — Taxation

This article does not apply to the gross proceeds or gross income from sales at retail which shall be taxable under article 1 of this chapter.

The net severance base is fifty per cent of the difference between the gross value of production and the production costs.

A. Except as otherwise provided in this section, or unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. The revenue derived from eighty per cent of the tax rate imposed by this chapter is designated as…

For the purpose of this article, in determining price, the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of …

In this article, unless the context otherwise requires: 1. "Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly iss…

A. A tax is levied on every provider in an amount as follows: 1. For the fiscal years beginning from and after June 30, 2001 and ending before July 1, 2006, thirty-seven cents per month for each activated wire and wireless service account for the purpose of financing emergency te…

A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as prescribed by the department. B. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies remitted pursuant to…

In this article, unless the context otherwise requires "municipal water delivery system" means an entity that distributes or sells potable water primarily through a pipeline delivery system which is owned by either: 1. A city or town incorporated or chartered under the constituti…

A. There is levied and the department shall collect a tax on the business of operating a municipal water delivery system for the purposes prescribed in section 49-282. The tax is levied at the rate of .65 of one cent per one thousand gallons of water delivered to customers, excep…

Unless the context otherwise requires, article 1 of this chapter governs the administration, collection and enforcement of the taxes imposed by this article, except that: 1. If a municipal water delivery system is subject to the transaction privilege tax: (a) A separate license a…

The department shall separately account for monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the first $1,800,000 of net revenues collected under this article in the safe drinking water program fund established by section 49-360 and the re…

In this article, unless the context otherwise requires: 1. "Jet fuel": (a) Means crude oil or any fraction of crude oil which is liquid at sixty degrees Fahrenheit and 14.7 pounds per square inch absolute, and petroleum-based substances comprised of a complex blend of hydrocarbon…

A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel. The jet fuel excise tax levied on the purchase of jet fuel by each purchaser of jet fuel in each calendar year shall be as follows: 1. The first ten million g…

Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed under this article. Monies received from the taxes collected pursuant to section 42-5352 shall be deposited in the state aviation fund established by section 28-8202.

The tax levied by this article does not apply to jet fuel which is sold in this state to commercial airlines and used on flights which originate in this state and whose first outbound destination is outside of the United States.

In this article, unless the context otherwise requires: 1. "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service. 2. "Prepaid wireless telecommunications service" means a commercial mobi…

A. A prepaid wireless telecommunications E911 excise tax is levied on every seller in an amount of eight-tenths of one per cent of the gross proceeds of sales or gross income derived from the retail sale of prepaid wireless telecommunications service. B. The seller is liable for …

A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. A separate bond is not required of employees of the department in administering this article. C. The procedures for a seller of prepaid wireless t…

A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 911 or E911 service, o…

(Caution: 1998 Prop. 105 applies) In this article, unless the context otherwise requires: 1. "Consumer," "dual licensee," "marijuana," "marijuana establishment" and "marijuana products" have the same meanings prescribed in section 36-2850. 2. "Designated caregiver," "nonprofit me…

(Caution: 1998 Prop. 105 applies) A. There is levied and the department shall collect an excise tax on all marijuana and marijuana products sold to a consumer by a marijuana establishment at a rate of sixteen percent of the price of the marijuana or marijuana product sold. This s…

(Caution: 1998 Prop. 105 applies) A. The tax imposed by this article is due and payable, together with a return statement prescribed by the department, for each month on or before the twentieth day of the succeeding month. B. A marijuana establishment that fails to pay the tax im…