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 Repealed by SL 2005, ch 65, § 4, eff.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 Repealed by SL 2005, ch 65, § 5, eff.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 Repealed by SL 2006, ch 61, § 7, eff.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 Repealed by SL 2010, ch 69, § 3.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 Repealed by SL 2010, ch 69, § 4.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.