Chapter 33 - TAXATION OF TELEPHONE COMPANIES
- Section 10-33-1 - Annual report of gross receipts-Date of filing-Contents
- Section 10-33-2 - Gross receipts defined
- Section 10-33-3 - [Repealed]
- Section 10-33-4 - Annual report of telephone company property-Date of filing
- Section 10-33-5 - Telephone lines listed in annual report-Description
- Section 10-33-6 - Telephone exchanges and other property listed in annual report-Description
- Section 10-33-7 - Capitalization and financial data listed in annual report
- Section 10-33-8 - Additional information given in annual report
- Section 10-33-9 - Addition to assessable value for failure to file report
- Section 10-33-10 - Operating property assessed for taxation by department
- Section 10-33-11 - Time of property assessment-Information to be considered
- Section 10-33-12 - [Repealed]
- Section 10-33-13 - Separate valuation of exchanges outside municipalities
- Section 10-33-14 - Public Utilities Commission to provide information for uniform and fair taxation
- Section 10-33-14.1 - Considerations in determining fair market value of telephone company property
- Section 10-33-15 - Notice of assessment and hearing date before secretary of revenue
- Section 10-33-16 - Equalization of assessments-Notice to company-Certification to county auditors
- Section 10-33-17 - Rates of taxation applied to telephone property
- Section 10-33-18 - Extension of taxes to tax book-Duplicate to county treasurer-Collection of tax
- Section 10-33-19 - Collection of delinquent taxes
- Section 10-33-20 - Distribution of tax proceeds-Tax receipt
- Section 10-33-21 - Companies providing local exchange telephone service taxed on gross receipts-Rate-Minimum tax
- Section 10-33-22 - Definition of company
- Section 10-33-23 - [Repealed]
- Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts
- Section 10-33-25 - Time of payment of gross receipts tax
- Section 10-33-26 - Gross receipts tax in lieu of tax on operating property-Sales and use taxes
- Section 10-33-27 - Penalties for delinquency or failure to report-Collection by distress and sale
- Section 10-33-28 - [Repealed]
- Section 10-33-29 - Local taxation of nonoperating property permitted
- Section 10-33-30 - Municipally owned utilities exempt