10-46B . The tax imposed upon contractors performing realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-35 , 10-36 or 10-36 A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and the contracts are subject to the contractors' excise tax imposed by chapter 10-46B .
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