10-45B-1      Definitions.
10-45B-1.1      New business facility defined.
10-45B-1.2      Repealed.
10-45B-1.3      Criteria for expansion of existing building or structure.
10-45B-2      Refund or credit for contractors' excise taxes on construction of agricultural processing facility and for sales or use taxes on equipment.
10-45B-2.1      Refund or credit for sales or use tax and contractors' excise tax on project costs for new business facility.
10-45B-2.2      Refund pertains only to certain project costs--Permit required.
10-45B-2.3      Amount of refunds payable for facility with construction date on or after January 1, 2010.
10-45B-2.4      Applicability of chapter to projects with construction date before January 1, 2010.
10-45B-3      Repealed.
10-45B-4 to 10-45B-5.1. Repealed.
10-45B-6      Application for permit--Issuance--Assignment or transfer.
10-45B-6.1      Repealed.
10-45B-6.2      Repealed.
10-45B-7      Claim for refund--Documentation.
10-45B-8      Frequency of claim submission--Payment--Portion withheld--No interest--Electronic funds transfer.
10-45B-8.1 to 10-45B-8.3. Repealed.
10-45B-8.4      Time for submission of refund claim.
10-45B-8.5      Time for submission of documents in support of claim.
10-45B-9      Payment of withheld portion of refund.
10-45B-10      Rejection of fraudulent claim.
10-45B-11      Hearing upon denial of refund.
10-45B-11.1      Return of amount refunded for new business facility not completed within time frames.
10-45B-11.2      Request for hearing if aggrieved by decision of secretary--Hearing examiner--Appeal.
10-45B-12      Promulgation of rules.
10-45B-13      Projects ineligible for chapter 10-46C permit.
10-45B-14      Projects located in areas included in tax collection agreement between the state and an Indian tribe.
10-45B-15      Public information open to public inspection.
10-45B-16      Wind energy facility defined.
10-45B-17      Refund for wind energy facilities.