ARTICLE 2.3. UTILITY RECEIPTS TAX
- CHAPTER 1. DEFINITIONS AND RULES OF CONSTRUCTION
- CHAPTER 2. IMPOSITION
- CHAPTER 3. CLASSIFICATION OF RECEIPTS AS GROSS RECEIPTS
- CHAPTER 4. EXEMPTIONS
- CHAPTER 5. DEDUCTIONS
- CHAPTER 5.5. UTILITY SERVICES USE TAX
- CHAPTER 6. RETURNS
- CHAPTER 7. PENALTIES
- CHAPTER 8. MISCELLANEOUS