CHAPTER 11. TAXATION.

§11-13-2. Imposition of privilege tax.

(a) Imposition of tax. - There is hereby levied and shall be collected annual privilege taxes against the persons, on account of their business and other activities, and in the amount to be determined by the application of rates against the measures of tax as set forth in sections two-d, two-e, two-f, two-m, two-n and two-o of this article.

(b) If any person liable for any tax under section two-m shall ship or transport his products or any part thereof out of the state without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the state shall be the basis for the assessment of the tax imposed in the applicable section, except in those instances in which another measure of the tax is expressly provided. The Tax Commissioner shall prescribe equitable and uniform rules for ascertaining the value.

(c) In determining value, however, as regards sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the Tax Commissioner shall prescribe uniform and equitable rules for determining the value upon which the applicable privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character where no common interest exists between the buyer and seller but the circumstances and conditions are otherwise similar.

Bills Affecting §11-13-2

2001 Regular Session: HB2454
2001 Regular Session: HB2604
2001 Regular Session: HB2831
2001 Regular Session: HB3031
2001 Regular Session: HB3108
2002 Regular Session: HB3031
2002 Regular Session: HB3108
2002 Regular Session: HB4437
2002 Regular Session: SB544
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: SB194
2004 Regular Session: SB204
2004 Regular Session: SB404
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: HB2873
2005 Regular Session: HB2999
2005 Regular Session: HB3125
2005 Regular Session: HB3226
2005 Regular Session: HB3231
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB217
2005 Regular Session: SB609
2005 Regular Session: SB724
2005 Regular Session: SB730
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: HB3309
2006 Regular Session: HB4442
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4784
2006 Regular Session: SB17
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB148
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: HB2561
2007 Regular Session: HB2721
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: SB691
2007 Regular Session: SB752
2007 Regular Session: SB752
2008 Regular Session: HB2207
2008 Regular Session: HB2215
2008 Regular Session: HB2539
2008 Regular Session: HB2561
2008 Regular Session: HB2721
2008 Regular Session: HB4128
2008 Regular Session: HB4357
2008 Regular Session: HB4628
2008 Regular Session: HB4684
2008 Regular Session: SB17
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB153
2008 Regular Session: SB498
2008 Regular Session: SB680
2008 Regular Session: SB702
2009 Regular Session: HB2009
2009 Regular Session: HB2014
2009 Regular Session: HB2084
2009 Regular Session: HB2252
2009 Regular Session: HB2535
2009 Regular Session: HB2859
2009 Regular Session: HB3000
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: HB3081
2009 Regular Session: HB3271
2009 Regular Session: SB273
2009 Regular Session: SB332
2009 Regular Session: SB371
2009 Regular Session: SB371
2009 Regular Session: SB505
2009 Regular Session: SB540
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: HB2014
2010 Regular Session: HB2084
2010 Regular Session: HB2252
2010 Regular Session: HB3081
2010 Regular Session: HB4315
2010 Regular Session: SB127
2010 Regular Session: SB162
2010 Regular Session: SB441
2011 Regular Session: HB2258
2011 Regular Session: HB2271
2011 Regular Session: HB2836
2011 Regular Session: HB3169
2011 Regular Session: SB243
2011 Regular Session: SB518
2012 Regular Session: HB2258
2012 Regular Session: HB2271
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: SB208
2012 Regular Session: SB208
2012 Regular Session: SB419
2013 Regular Session: HB2962
2013 Regular Session: SB95
2013 Regular Session: SB634
2013 Regular Session: SB638
2014 Regular Session: SB259
2016 Regular Session: HB4563
2016 Regular Session: SB293
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
2020 Regular Session: HB2941
2020 Regular Session: HB4382
2020 Regular Session: HB4465
2021 Regular Session: HB2096
2021 Regular Session: HB2244
2021 Regular Session: HB2760
2021 Regular Session: HB2794
2021 Regular Session: HB2808
2021 Regular Session: HB3260
2021 Regular Session: SB445
2021 Regular Session: SB446
2021 Regular Session: SB447
2021 Regular Session: SB462
2021 Regular Session: SB637