Article 3 - UTILITY GROSS RECEIPTS TAX
- Section 40-21-80 - Definitions
- Section 40-21-81 - Legislative intent
- Section 40-21-82 - Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services
- Section 40-21-82.1 - Exemptions
- Section 40-21-83 - Exclusions
- Section 40-21-84 - Utility license required
- Section 40-21-85 - Administration of article and collection of tax
- Section 40-21-86 - Responsibilities of utilities
- Section 40-21-87 - Disposition of proceeds of tax
- Section 40-21-88 - Liability of retailer