Chapter 237 — Chapter 237

§237-39 Audits; procedure, penalties. (a) For the purpose of verification or audit of a return made by the taxpayer, or where there is reasonable ground to believe that any return made is so deficient as not to form the basis of a satisfactory assessment of the tax, or for the pu…

§237-4 "Wholesaler", "jobber", defined. (a) "Wholesaler" or "jobber" applies only to a person making sales at wholesale. Only the following are sales at wholesale: (b) If the use tax law is finally held by a court of competent jurisdiction to be unconstitutional or invalid insofa…

§237-40 Limitation period. (a) General rule. The amount of excise taxes imposed by this chapter shall be assessed or levied within three years after the annual return was filed, or within three years of the due date prescribed for the filing of the return, whichever is later, and…

§237-41 Records to be kept; examination. Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross proceeds of sales and gross income, and such other books, records of account, and invoices as may be re…

§237-41.5 Certain amounts held in trust; liability of key individuals. (a) There shall be personal liability for the taxes imposed under this chapter as provided in this section for the following amounts of gross income or gross proceeds: The amounts under paragraphs (1) and (2) …

APPEALS §237-42 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114. [L 1935, c 141, §1; am…

§237-43 Bulk sales; transfers; penalties. (a) In any case of the sale or transfer in bulk of the whole, or a large part of a stock of merchandise and fixtures, or merchandise, or fixtures, or other assets or property of a business, otherwise than in the ordinary course of trade, …

§237-44 Entertainment business. (a) As used in this section: "Admission" means the amount paid for admission to any place, including admission by season ticket or subscription, and also includes the amount paid for seats and tables, reserved or otherwise, and other similar accomm…

§237-45 REPEALED. L 1997, c 352, §22.

§237-46 Collection by suit; injunction. The department of taxation may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the circuit court of the judicial circuit in which the privilege…

§237-47 District judges; concurrent civil jurisdiction in tax collections. Except as otherwise specifically provided by this chapter, the several district judges shall have concurrent jurisdiction with the circuit courts to hear and determine all civil actions at law in assumpsit…

OFFENSES; PENALTIES §237-48 REPEALED. L 1995, c 92, §25.

§237-49 Unfair competition; penalty. No taxpayer shall advertise or hold out to the public in any manner, directly or indirectly, that the tax hereby imposed upon the taxpayer is not considered as an element in the price to the purchaser. Any person violating this section shall b…

§237-5 "Producer" defined. "Producer" means any person engaged in the business of raising and producing agricultural products in their natural state, or in producing natural resource products, or engaged in the business of fishing or aquaculture, for sale, or for shipment or tran…

§237-6 "Contractor", "contracting", "federal cost-plus contractor", defined. "Contracting" means the business activities of a contractor. "Contractor" includes, for purposes of this chapter: "Federal cost-plus contractor" means a contractor having a contract with the United State…

§237-7 "Service business or calling", defined. "Service business or calling" includes all activities engaged in for other persons for a consideration which involve the rendering of a service, including professional and transportation services, as distinguished from the sale of ta…

§237-8 Administration and enforcement by department. The administration of this chapter is vested in and shall be exercised by the department of taxation, which shall prescribe forms and reasonable rules of procedure in conformity with this chapter for the making of returns and f…

§237-8.5 REPEALED. L 2003, c 135, §10.

LICENSES; TAX; EXEMPTIONS §237-9 Licenses; penalty. (a) Except as provided in this section, any person who has a gross income or gross proceeds of sales or value of products upon which a privilege tax is imposed by this chapter, as a condition precedent to engaging or continuing …

§237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim. (a) Notwithstanding any other law to the contrary, a person shall not be entitled to any general excise tax benefit under this chapter unless the person claiming the general excise tax ben…