CHAPTER 10-33A
TAXATION OF TELECOMMUNICATIONS COMPANIES
10-33A-1 Definitions.
10-33A-2 "Telecommunications service" defined.
10-33A-3 Gross receipts defined.
10-33A-4 Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
10-33A-5 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005.
10-33A-5.1 Disposition of revenues--County telecommunications gross receipts fund created.
10-33A-6 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005.
10-33A-6.1 Distribution of moneys.
10-33A-7 Companies subject to tax to apply for tax license--Contents.
10-33A-8 Issuance of tax license--Validity.
10-33A-9 Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.
10-33A-10 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6, 2006.
10-33A-10.1 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-33A-11 10-33A-11. Repealed by SL 2010, ch 69, § 3.
10-33A-12 Appeal.
10-33A-13 10-33A-13. Repealed by SL 2010, ch 69, § 4.
10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.
10-33A-15 Records to be kept by company--Subject to inspection--Retention period.
10-33A-16 Promulgation of rules--Scope.
10-33A-17 Violation of chapter as criminal offense--Classification.
10-33A-18 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-33A-19 Certain property of telecommunications company exempt from property taxes.
10-33A-20 Chapter not applicable to certain tax-exempt property.