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 Repealed by SL 2011, ch 54, § 2.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 Repealed by SL 1998, ch 67, § 2.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 Repealed by SL 2011, ch 54, § 12.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 Repealed by SL 2007, ch 52, § 3.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.