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Changes to Existing Law

SB243 — Impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.

3 sections modified+494-120
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§ 10-13

New Section
+345
NEW SECTION added to Chapter 10-13
Within twenty days of applying the taxes imposed on real property by all taxing districts in a county, the county auditor shall certify to the secretary of the Department of Revenue the total amount of taxes imposed within the county on: (1) Owner-occupied single-family dwellings; (2) Agricultural property; and (3) Nonagricultural property. 10

§ 10-52-1.1

Amended
+76-92
Section 10-52-1.1 — AMENDED
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A. 10-52-1.1. Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-45D, 10-12 45D, and 10-52A that that, and sections to 9, inclusive, of this Act, which is separately stated on the invoice, bill of sale, or similar document given to the purchaser. 14

§ 10-59-1

Amended
+73-28
Section 10-59-1 — AMENDED
Application. 10-59-1. The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A, 10-39, 10-39A, 10-39B, 10-43, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-47B, 10-50C, 10-52, 10-52A, 10-62, 32-3, 32-3A, 32-5, 32-5B, 32-20 5B, 32-6B, 32-9, 32-10, 34-45, and 34A-13, and §§ 10-50-61, 49-31-51, and 50-4-13 to 50-4-17, inclusive. inclusive, and sections to 9, inclusive, of this Act. 22