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CHAPTER 10-33

TAXATION OF TELEPHONE COMPANIES

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10-33-3      Repealed.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10-33-12      Repealed.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10-33-23      Repealed.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10-33-28      Repealed.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


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