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 10-33-3. Repealed by SL 2011, ch 54, § 2.
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 10-33-12. Repealed by SL 1998, ch 67, § 2.
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 10-33-23. Repealed by SL 2011, ch 54, § 12.
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 10-33-28. Repealed by SL 2007, ch 52, § 3.
10-33-29 Local taxation of nonoperating property permitted.
10-33-30 Municipally owned utilities exempt.