10-45B TAX REFUNDS FOR CONSTRUCTION OF AGRICULTURAL PROCESSING
TAX REFUNDS FOR CONSTRUCTION OF AGRICULTURAL PROCESSING
AND NEW BUSINESS FACILITIES
New business facility defined.
Criteria for expansion of existing building or structure.
Refund or credit for contractors' excise taxes on construction of agricultural
processing facility and for sales or use taxes on equipment.
Refund or credit for sales or use tax and contractors' excise tax on project costs for
new business facility.
Refund pertains only to certain project costs--Permit required.
Amount of refunds payable for facility with construction date on or after January 1,
Applicability of chapter to projects with construction date before January 1, 2010.
10-45B-4 to 10-45B-5.1. Repealed.
Application for permit--Issuance--Assignment or transfer.
Claim for refund--Documentation.
Frequency of claim submission--Payment--Portion withheld--No interest--Electronic
10-45B-8.1 to 10-45B-8.3. Repealed.
Time for submission of refund claim.
Time for submission of documents in support of claim.
Payment of withheld portion of refund.
Rejection of fraudulent claim.
Hearing upon denial of refund.
Return of amount refunded for new business facility not completed within time
Request for hearing if aggrieved by decision of secretary--Hearing examiner--Appeal.
Promulgation of rules.
Projects ineligible for chapter 10-46C permit.
Projects located in areas included in tax collection agreement between the state and
an Indian tribe.
Public information open to public inspection.
Wind energy facility defined.
Refund for wind energy facilities.