Repealed by SL 2007, ch 65 , § 6

10-46A-1.8 Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-46A-2 Prime contractors and subcontractors subject to tax. 10-46A-2.1 Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates. 10-46A-2.2 Prime contractor--Definition. 10-46A-3 Total contract price as basis of tax--Purchased materials. 10-46A-4 Gross receipts defined--Items not deductible. 10-46A-5 Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts. 10-46A-5.1 Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions. 10-46A-6