Companies subject to tax--Classification of personal property for taxation.
Types of property subject to taxation.
Definition of terms.
Map of lines in county filed with county auditor.
Annual report of electric energy subject to taxation apportioned to counties and
Tax levied on electric energy delivered--Credit.
Determination and certification to county auditors of tax payable to counties and
school districts--Extension and certification to treasurer.
Time of payment of tax.
Penalty for delinquent payment--Collection by distress and sale.
Distribution of tax proceeds to school districts.
Tax in lieu of other tax on operating property--Sales and use taxes.
Municipal utilities exempt.