Chapter 26 - MULTI-CHANNEL VIDEO OR AUDIO SERVICE TAX ACT
- Section 59-26-101 - Title
- Section 59-26-102 - Definitions
- Section 59-26-103 - Imposition of tax - Rate
- Section 59-26-104 - Collection of tax
- Section 59-26-104.5 - Nonrefundable credit against tax - Amounts passed through to customers within the state - Tax may not be reduced by amounts passed through to customers within the state
- Section 59-26-105 - Deposit of tax revenue
- Section 59-26-106 - Records
- Section 59-26-108 - Rulemaking authority
- Section 59-26-109 - Penalties and interest
- Section 59-26-110 - [Repealed]