Part 1. Electrical Generation Tax Reform Act
- 15-72-101. Short title.
- 15-72-102. Legislative findings and declaration of purpose.
- 15-72-103. Definitions.
- 15-72-104. Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery.
- 15-72-105. Multistate exemption.
- 15-72-106. Collection of wholesale energy transaction tax -- disposition of revenue.
- 15-72-107. through reserved.
- 15-72-110. Returns -- payment -- authority of department.
- 15-72-111. Examination of return -- adjustments -- delivery of notices and demands.
- 15-72-112. Penalties and interest for violation.
- 15-72-113. Authority to collect delinquent taxes.
- 15-72-114. Penalty and interest on deficiency.
- 15-72-115. Limitations.
- 15-72-116. Refunds -- interest -- limitations.
- 15-72-117. Administration -- rules.