Chapter 46D - Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, AndTelevision Productions
- Section 10-46D-1 - Definitions.
- Section 10-46D-2 - Refund or credit for sales, use, and excise taxes on productions.
- Section 10-46D-3 - Requirements for refund.
- Section 10-46D-4 - Refunds on production costs exceeding two hundred fifty thousand dollars.
- Section 10-46D-5 - Application for permit--Issuance--Assignability or transferability.
- Section 10-46D-6 - Refund claim forms and documentation.
- Section 10-46D-7 - Time for returns--Amount of refund--Electronic funds transfer.
- Section 10-46D-8 - Time of refund payment.
- Section 10-46D-9 - Rejection of claims not meeting conditions and fraudulent claims--Lien on propertyfor amounts previously refunded.
- Section 10-46D-10 - Notice of denial of claim--Demand for hearing.
- Section 10-46D-11 - Hearing before hearing examiner--Final decision of secretary--Appeal.