Chapter 82.14B - COUNTIES-TAX ON TELEPHONE ACCESS LINE USE

Section 82.14B.010 - Findings
Section 82.14B.020 - Definitions
Section 82.14B.030 - County 911 excise tax on use of switched access lines and radio access lines authorized-Amount-State 911 excise tax-Amount
Section 82.14B.035 - Tax preferences-Expiration dates
Section 82.14B.040 - Collection of tax
Section 82.14B.042 - Payment and collection of taxes-Penalties for violations
Section 82.14B.050 - Use of proceeds
Section 82.14B.055 - Use of funds voluntarily remitted
Section 82.14B.060 - County imposition of tax-Ordinance-Department notice
Section 82.14B.061 - Administration by department-Extending reporting periods
Section 82.14B.063 - Administration and collection by department-County 911 excise tax account created
Section 82.14B.065 - County 911 excise tax account distributions-911 excise tax imposed in excess of maximum allowable
Section 82.14B.150 - Filing of tax returns-Credit or refund for bad debts
Section 82.14B.160 - Exemption-Activities immune from taxation under constitutions
Section 82.14B.200 - Burden of proof that sale is not to subscriber-Effect of resale certificate-Liability if no retail certificate-Penalties-Exceptions
Section 82.14B.210 - Personal liability upon termination, dissolution, or abandonment of business-Exemptions-Notice-Applicability-Collections