CHAPTER 11. TAXATION.

§11-13-1. Definitions.

(a) General. -- When used in this article, or in the administration of this article, the terms defined in subsection (b) shall have the meanings ascribed to them by this section, unless a different meaning is clearly required by either the context in which the term is used or by specific definition.

(b) Terms defined. -–

(1) "Person", or the term "company", used in this article interchangeably, includes any individual, firm, copartnership, joint adventure, association, corporation, trust or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.

(2) "Sale", "sales" or "selling" includes any transfer of or title to property or electricity, whether for money or in exchange for other property.

(3) "Taxpayer" means any person liable for any tax hereunder.

(4) "Gross income" means the gross receipts of the taxpayer, received as compensation for personal services and the gross receipts of the taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible property (real or personal) or service, or both, and all receipts by reason of the investment of the capital of the business engaged in, including rentals, royalties, fees, reimbursed costs or expenses or other emoluments however designated and including all interest, carrying charges, fees or other like income, however denominated, derived by the taxpayer from repetitive carrying of accounts, in the regular course and conduct of his or her business, and extension of credit in connection with the sale of any tangible personal property or service and without any deductions on account of the cost of property sold, the cost of materials used, labor costs, taxes, royalties paid in cash or in kind or otherwise, interest or discount paid or any other expenses whatsoever.

(5) "Gross proceeds of sales" means the value, whether in money or other property, actually proceeding from the sale of tangible property without any deduction on account of the cost of property sold or expenses of any kind.

(6) "Business" shall include all activities engaged in or caused to be engaged in with the object of gain or economic benefit, either direct or indirect. "Business" shall include the rendering of gas storage service by any person for the gain or economic benefit of any person, including, but not limited to, the storage operator, whether or not incident to any other business activity.

(7) "Gas" means either natural gas unmixed or any mixture of natural and artificial gas or any other gas.

(8) "Storage reservoir" means that portion of any subterranean sand or rock stratum or strata into which gas has been injected for the purpose of storage prior to March 1, 1989.

(9) "Gas storage service" means the injection of gas into a storage reservoir, the storage of gas for any period of time in a storage reservoir or the withdrawal of gas from a storage reservoir. The gas may be owned by the storage operator or any other person.

(10) "Net number of dekatherms of gas injected" means the sum of the daily injection of dekatherms of gas in excess of the sum of the daily withdrawals of dekatherms of gas during a tax month.

(11) "Net number of dekatherms of gas withdrawn" means the sum of the daily withdrawal of dekatherms of gas in excess of the sum of the daily injection of dekatherms of gas during a tax month.

(12) "Gas storage operator" means any person who operates a storage reservoir or provides a storage service as defined in this subsection either as owner or lessee.

(13) "Month" or "tax month" means the calendar month.

(14) "Dekatherm" means the thermal energy unit equal to one million British thermal units (BTU's) or the equivalent of one thousand cubic feet of gas having a heating content of one thousand BTU's per cubic foot.

(15) "Taxable year" means the calendar year, or the fiscal year ending during the calendar year, upon the basis of which tax liability is computed under this article. "Taxable year" means, in case of a return made for a fractional part of a year under the provisions of this article, or under regulations promulgated by the Tax Commissioner, the period for which the return is made.

(16) "Homeowners' association" means a homeowners' association as defined in Section 528 of the Internal Revenue Code of 1986, as amended. The term "homeowners' association" also includes any unit owners' association organized under section one hundred one, article three, chapter thirty-six-b of this code.

(17) "Member", for purposes of the exemption provided in subdivision (7), subsection (b), section three of this article, means a person having membership rights in a homeowners' association, in accordance with the provisions of its articles of incorporation, bylaws or other instruments creating its form and organization; and having bona fide rights and privileges in the organization ordinarily conferred on members of the homeowners association, such as the right to vote, the right to elect officers and directors and the right to hold office within the organization. The term "member" also includes a "unit owner" as that term is defined in section one hundred three, article one, chapter thirty-six-b of this code.

Bills Affecting §11-13-1

2002 2X: SB2007
2002 2X: SB2007
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB4047
2004 Regular Session: HB4058
2004 Regular Session: HB4393
2004 Regular Session: SB1
2004 Regular Session: SB23
2004 Regular Session: SB23
2004 Regular Session: SB23
2004 Regular Session: SB194
2004 Regular Session: SB204
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 1X: HB103
2005 1X: HB103
2005 1X: SB1004
2005 1X: SB1004
2005 Regular Session: HB2233
2005 Regular Session: HB2407
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2507
2005 Regular Session: HB2540
2005 Regular Session: HB2540
2005 Regular Session: HB2554
2005 Regular Session: HB2999
2005 Regular Session: HB3226
2005 Regular Session: HB3231
2005 Regular Session: HB3231
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB217
2005 Regular Session: SB646
2005 Regular Session: SB724
2006 Regular Session: HB2233
2006 Regular Session: HB2407
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2507
2006 Regular Session: HB2540
2006 Regular Session: HB2540
2006 Regular Session: HB2554
2006 Regular Session: HB3231
2006 Regular Session: HB3231
2006 Regular Session: HB4442
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB593
2006 Regular Session: SB651
2006 Regular Session: SB698
2007 Regular Session: HB2207
2007 Regular Session: HB2215
2007 Regular Session: HB2539
2007 Regular Session: HB2721
2007 Regular Session: HB2945
2007 Regular Session: HB3100
2007 Regular Session: HB3145
2007 Regular Session: HB3145
2007 Regular Session: SB124
2007 Regular Session: SB362
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB752
2007 Regular Session: SB752
2008 Regular Session: HB2207
2008 Regular Session: HB2215
2008 Regular Session: HB2539
2008 Regular Session: HB2721
2008 Regular Session: HB4015
2008 Regular Session: HB4128
2008 Regular Session: HB4684
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB153
2008 Regular Session: SB223
2008 Regular Session: SB269
2008 Regular Session: SB680
2009 Regular Session: HB2009
2009 Regular Session: HB2084
2009 Regular Session: HB2252
2009 Regular Session: HB2535
2009 Regular Session: HB2730
2009 Regular Session: HB2744
2009 Regular Session: HB2859
2009 Regular Session: HB3039
2009 Regular Session: HB3081
2009 Regular Session: HB3271
2009 Regular Session: SB265
2009 Regular Session: SB273
2009 Regular Session: SB371
2009 Regular Session: SB371
2009 Regular Session: SB413
2009 Regular Session: SB608
2009 Regular Session: SB696
2009 Regular Session: SB727
2009 Regular Session: SB728
2009 Regular Session: SB728
2009 Regular Session: SB755
2009 Regular Session: SB755
2010 Regular Session: HB2009
2010 Regular Session: HB2084
2010 Regular Session: HB2252
2010 Regular Session: HB2730
2010 Regular Session: HB3081
2010 Regular Session: HB4315
2010 Regular Session: HB4315
2010 Regular Session: SB441
2010 Regular Session: SB441
2011 Regular Session: HB2271
2011 Regular Session: HB2663
2011 Regular Session: HB2869
2011 Regular Session: SB523
2012 Regular Session: HB2271
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: HB4525
2012 Regular Session: SB153
2012 Regular Session: SB208
2012 Regular Session: SB208
2013 Regular Session: HB2875
2013 Regular Session: SB95
2013 Regular Session: SB551
2013 Regular Session: SB634
2014 Regular Session: HB2875
2014 Regular Session: SB213
2014 Regular Session: SB259
2015 Regular Session: HB2792
2015 Regular Session: SB130
2016 Regular Session: HB4321
2016 Regular Session: SB98
2017 Regular Session: HB2555
2017 Regular Session: SB191
2017 Regular Session: SB291
2017 Regular Session: SB377
2017 Regular Session: SB378
2018 Regular Session: SB97
2018 Regular Session: SB126
2019 1X: HB117
2019 1X: SB1003
2019 Regular Session: HB2734
2019 Regular Session: HB2941
2019 Regular Session: HB3112
2019 Regular Session: HB3112
2020 Regular Session: HB2941
2020 Regular Session: HB4382
2020 Regular Session: HB4465
2021 Regular Session: HB2096
2021 Regular Session: HB2244
2021 Regular Session: SB445