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Chapter 237 — General Excise Tax Law
Fraud & financial crimes · 87 sections
- §237-1Definitions
- §237-2"Business", "engaging" in business, defined
- §237-2.5Engaging in business in the State
- §237-3"Gross income", "gross proceeds of sale", defined
- §237-4"Wholesaler", "jobber", defined
- §237-4.5Marketplace facilitators
- §237-5"Producer" defined
- §237-6"Contractor", "contracting", "federal cost-plus contractor", defined
- §237-7"Service business or calling", defined
- §237-8Administration and enforcement by department
- §237-8.5REPEALEDRepealed
- §237-8.6County surcharge on state tax; administration
- §237-9Licenses; penalty
- §237-9.3General excise tax benefits; denial of tax benefits for failure to properly claim
- §237-9.5No separate licensing, filing, or liability for certain revocable trusts
- §237-10REPEALEDRepealed
- §237-10.5Reporting requirement for contractors on federal construction projects
- §237-11Tax year
- §237-12Tax cumulative; extent of license
- §237-13Imposition of tax
- §237-13.3REPEALEDRepealed
- §237-13.5Assessment on generated electricity
- §237-13.8Sales of telecommunications services through prepaid telephone calling service
- §237-14Segregation of gross income, etc., on records and in returns
- §237-14.5Segregation of gross income, etc., on records and in returns of telecommunications businesses
- §237-15Technicians
- §237-16REPEALEDRepealed
- §237-16.5Tax on written real property leases; deduction allowed
- §237-16.8Exemption of certain convention, conference, and trade show fees
- §237-17Persons with impaired sight, hearing, or who are totally disabled
- §237-18Further provisions as to application of tax
- §237-19REPEALEDRepealed
- §237-20Principles applicable in certain situations
- §237-21Apportionment
- §237-22Conformity to Constitution, etc
- §237-23Exemptions, persons exempt, applications for exemption
- §237-23.5Related entities; common paymaster; certain exempt transactions
- §237-24Amounts not taxable
- §237-24.3Additional amounts not taxable
- §237-24.5Additional exemptions
- §237-24.7Additional amounts not taxable
- §237-24.75Additional exemptions
- §237-24.8Amounts not taxable for financial institutions
- §237-24.9Aircraft service and maintenance facility
- §237-25Exemptions of sales and gross proceeds of sales to federal government, and credit unions
- §237-26Exemption of certain scientific contracts with the United States
- §237-27Exemption of certain petroleum refiners
- §237-27.1REPEALEDRepealed
- §237-27.5Air pollution control facility
- §237-27.6Solid waste processing, disposal, and electric generating facility; certain amounts exempt
- §237-28REPEALEDRepealed
- §237-28.1Exemption of certain shipbuilding and ship repair business
- §237-28.2REPEALEDRepealed
- §237-29Exemptions for certified or approved housing projects
- §237-29.5Exemption for sales of tangible personal property shipped out of the State
- §237-29.53Exemption for contracting or services exported out of State
- §237-29.55Exemption for sale of tangible personal property for resale at wholesale
- §237-29.57Exemption for intangible property used outside the State
- §237-29.7Exemption of insurance companies
- §237-29.75REPEALEDRepealed
- §237-29.8Call centers; exemption; engaging in business; definitions
- §237-30Monthly, quarterly, or semiannual return, computation of tax, payment
- §237-30.5Collection of rental by third party; filing with department; statement required
- §237-30.7Withholding of tax by persons claiming the motion picture, digital media, and film production income tax credit
- §237-31Remittances
- §237-32Penalties
- §237-33Annual return, payment of tax
- §237-33.5Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department
- §237-34Filing of returns; disclosure of returns unlawful, penalty; destruction of returnsOffense
- §237-35Consolidated reports; interrelated business
- §237-36Erroneous returns, disallowance of exemption, payment
- §237-37Refunds and credits
- §237-38Failure to make return
- §237-39Audits; procedure, penaltiesOffense
- §237-40Limitation period
- §237-41Records to be kept; examination
- §237-41.5Certain amounts held in trust; liability of key individuals
- §237-42Appeals
- §237-43Bulk sales;Offense
- §237-44Entertainment business
- §237-45REPEALEDRepealed
- §237-46Collection by suit; injunction
- §237-47District judges; concurrent civil jurisdiction in tax collections
- §237-48REPEALEDRepealed
- §237-49Unfair competition; penaltyOffense
- §237-29.6REPEALEDRepealed
- §237-29.65REPEALEDRepealed