Article 9C - INTERSTATE TELECOMMUNICATIONS GROSS RECEIPTS TAX
- Section 7-9C-1 - Short title
- Section 7-9C-2 - Definitions
- Section 7-9C-3 - Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax
- Section 7-9C-4 - Presumption of taxability
- Section 7-9C-5 - Date payment due
- Section 7-9C-6 - Deduction; certain telephone services
- Section 7-9C-7 - Deduction; sale of a service for resale
- Section 7-9C-8 - Deductions; telecommunications providers
- Section 7-9C-9 - Deduction; bad debts
- Section 7-9C-10 - Credit; services performed outside the state
- Section 7-9C-11 - Administration