Article 9 - FRANCHISES
- Section 48-5-420 - "Special franchise" defined
- Section 48-5-421 - Taxation of unenumerated franchises
- Section 48-5-421.1 - Certain property projects shall not constitute special franchises
- Section 48-5-422 - Returns to commissioner; effect of filing certified copy of authorization of franchise
- Section 48-5-423 - Ascertainment of valuations of special franchises; levy and collection of tax
- Section 48-5-424 - Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement
- Section 48-5-425 - Deductions from special franchise tax due any county, municipality, or school district