Article 5 - CELLULAR RADIO TELECOMMUNICATION SERVICES TAX
- Section 40-21-120 - Definitions
- Section 40-21-121 - Levy of tax; procedure for collecting tax
- Section 40-21-122 - Exclusions
- Section 40-21-123 - Dispositions of proceeds of tax
- Section 40-21-124 - License
- Section 40-21-125 - Liability of provider
- Section 40-21-126 - Tax on mobile radio communication services