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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10-33A-5      Repealed.
10-33A-5.1      Disposition of revenues--County telecommunications gross receipts fund created.
10-33A-6      Repealed.
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10-33A-10      Repealed.
10-33A-10.1      Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-33A-11      Repealed.
10-33A-12      Appeal.
10-33A-13      Repealed.
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.

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