Article 15 - TELEGRAPH, TELEPHONE, EXPRESS AND SLEEPING CAR COMPANIES AND PRIVATE CAR LINES
- Section 12-37-1940 - Statements of telegraph and telephone companies
- Section 12-37-1990 - Form of returns when no principal office is in State; examination of agents
- Section 12-37-2000 - Department shall examine statements and may require other data
- Section 12-37-2010 - Auditors may require agents to report length of lines in each township; addition to value
- Section 12-37-2020 - Actions for taxes in case of failure or refusal to pay; penalty