§ 42-5031.01 – Distribution of revenues for Indian tribal postsecondary educational institutions; definition
42-5031.01. Distribution of revenues for Indian tribal postsecondary educational institutions; definition A. Subject to subsection C of this section, each month the state treasurer shall transmit to the treasurer or other designated depository of each qualifying Indian tribe the amount of transaction privilege tax revenues received pursuant to this article in the preceding month from […]
§ 42-5032 – Distribution of bridge construction and highway improvement revenues to county; definitions
42-5032. Distribution of bridge construction and highway improvement revenues to county; definitions A. If, by June 30, 1998, the department of transportation enters into an intergovernmental agreement pursuant to section 28-401, subsection C or section 28-7652, subsection A for the construction of a bridge, the state treasurer shall pay each month, beginning from and after […]
§ 42-5032.01 – Distribution of revenues for tourism and sports authority
42-5032.01. Distribution of revenues for tourism and sports authority A. Each month the state treasurer shall pay, from the amount designated as distribution base pursuant to section 42-5029, subsection D, the amount determined under subsection B of this section to the tourism and sports authority for deposit in the authority’s facility revenue clearing account established […]
§ 42-5032.02 – Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
42-5032.02. Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions A. Subject to subsection B of this section, from and after September 30, 2013 through September 30, 2033, each month the state treasurer shall pay a city, town or county the amount determined under subsection C of this section […]
§ 42-5033 – Special census
42-5033. Special census A. During the fifth year following the decennial census, a county, city or town may cause to be taken by the United States bureau of the census a special census of the population of the county, city or town. The results of the special census may be certified by the director. Beginning […]
§ 42-5033.01 – Use of population estimates for state shared revenues
42-5033.01. Use of population estimates for state shared revenues In lieu of conducting a special census as provided by sections 28-6532 and 42-5033: 1. Before May 1 of the sixth year following a federal decennial census, a county may submit to the director of the department of revenue, the director of the department of transportation […]
§ 42-5034 – Determination of place of business for distribution of tax monies
42-5034. Determination of place of business for distribution of tax monies A. For the purpose of determining the location of a business for purposes of this chapter, a taxpayer shall be deemed to be engaged in business as classified under: 1. Section 42-5062, at the location where the transportation begins. 2. Section 42-5072, at the […]
§ 42-5034.01 – Mobile telecommunications services; definitions
42-5034.01. Mobile telecommunications services; definitions A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services, the department shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252; 114 Stat. 626; 4 United States Code sections 116 through 126). […]
§ 42-5035 – Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county. B. The department, on or before the first Monday of July each year, shall […]
§ 42-5028 – Failure to pay; personal liability
42-5028. Failure to pay; personal liability A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for […]