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15-53-102 · Repealed.
15-53-103 · Repealed.
15-53-104 · Repealed.
15-53-105 · Repealed.
15-53-106 · Repealed.
15-53-107 · 15-53-107 through 15-53-110 reserved.
15-53-111 · Repealed.
15-53-112 · Repealed.
15-53-113 · Repealed.
15-53-114 · Repealed.
15-53-115 · Repealed.
15-53-116 · 15-53-116 through 15-53-125 reserved.
15-53-126 · Terminated.
15-53-127 · Short title.
15-53-128 · Legislative findings and declaration of purpose.
15-53-129 · (Temporary) Definitions.
15-53-129 · (Effective on occurrence of contingency) Definitions.
15-53-130 · (Temporary) Imposition of retail telecommunications excise tax -- rate.
15-53-130 · (Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate.
15-53-131 · (Temporary) Mobile telecommunications services.
15-53-132 · (Temporary) Telecommunications services other than mobile telecommunications services.
15-53-133 · 15-53-133 and 15-53-134 reserved.
15-53-135 · Separate statement of tax -- no advertising to absorb or refund tax.
15-53-136 · Multistate exemption.
15-53-137 · Application for permission to report on accrual basis.
15-53-138 · Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax.
15-53-139 · Return required of telecommunications services providers.
15-53-140 · Credit for taxes paid on worthless account -- taxes paid if account collected.
15-53-141 · 15-53-141 through 15-53-144 reserved.
15-53-145 · Deficiency assessment -- review -- interest -- penalty.
15-53-146 · Credit for overpayment -- interest on overpayment.
15-53-147 · Penalty and interest for delinquency -- waiver.
15-53-148 · Estimation of tax upon failure to file return -- notice.
15-53-149 · Warrant for distraint.
15-53-150 · Statute of limitations.
15-53-151 · 15-53-151 through 15-53-154 reserved.
15-53-155 · Administration -- rules.
15-53-156 · Retail telecommunications excise tax revenue.
15-53-201 · Repealed.
15-53-202 · Repealed.
15-53-203 · Repealed.
15-54-101 · Repealed.
15-54-102 · Repealed.
15-54-103 · Repealed.
15-54-104 · Repealed.
15-54-105 · Repealed.
15-54-106 · 15-54-106 through 15-54-110 reserved.
15-54-111 · Repealed.
15-54-112 · Repealed.
15-54-113 · Repealed.
15-55-101 · Repealed.
15-55-102 · Repealed.
15-55-103 · Repealed.
15-55-104 · Repealed.
15-55-105 · Repealed.
15-55-106 · Repealed.
15-55-107 · Repealed.
15-55-108 · Repealed.
15-55-109 · Repealed.
15-55-110 · Repealed.
15-55-111 · Repealed.
15-56-101 · Repealed.
15-56-102 · Repealed.
15-56-103 · Repealed.
15-56-104 · Repealed.
15-56-105 · Repealed.
15-56-106 · Repealed.
15-56-107 · Repealed.
15-56-108 · Repealed.
15-56-109 · 15-56-109 and 15-56-110 reserved.
15-56-111 · Repealed.
15-56-112 · Repealed.
15-56-113 · Repealed.
15-57-101 · Repealed.
15-57-102 · Repealed.
15-57-103 · Repealed.
15-57-104 · Repealed.
15-57-105 · Repealed.
15-57-106 · Repealed.
15-57-107 · Repealed.
15-57-108 · Repealed.
15-57-109 · Repealed.
15-57-110 · Repealed.
15-58-101 · Repealed.
15-58-102 · Repealed.
15-58-103 · Repealed.
15-58-104 · Repealed.
15-58-105 · Repealed.
15-58-106 · Repealed.
15-58-107 · Repealed.
15-58-108 · Repealed.
15-58-109 · Repealed.
15-58-110 · Repealed.
15-58-111 · Repealed.
15-58-112 · 15-58-112 through 15-58-120 reserved.
15-58-121 · Repealed.
15-58-122 · Repealed.
15-58-123 · Repealed.
15-58-124 · Repealed.
15-58-125 · Repealed.