Chapter 44-13 - PUBLIC SERVICE CORPORATION TAX
- Section 44-13-1 - Domestic corporations subject to tax - "Gross earnings" defined - Deductions
- Section 44-13-2 - Foreign corporations subject to tax
- Section 44-13-2.1 - Public service companies subject to tax
- Section 44-13-2.2 - Gross earnings of certain corporations and public service companies
- Section 44-13-3 - Minimum tax
- Section 44-13-4 - Rate of taxation
- Section 44-13-5 - Deductions for merchandise sales and alternative fuel
- Section 44-13-6 - Due date of annual return
- Section 44-13-7 - Extension of time for filing of returns
- Section 44-13-8 - Statements, returns, and rules and regulations
- Section 44-13-9 - Entire gross earnings of business wholly within state
- Section 44-13-10 - Apportionment of earnings from business partially within state
- Section 44-13-11 - Liability of fiduciaries
- Section 44-13-12 - Intangibles exempt from taxation - Corporation whose property is operated by another
- Section 44-13-13 - Taxation of certain tangible personal property
- Section 44-13-13.1 - Personal property tax - Application of aggrieved party for hearing
- Section 44-13-13.2 - Personal property tax - Application to recover
- Section 44-13-14 - Exemption of securities from taxation
- Section 44-13-15 - Determination and payment of tax
- Section 44-13-16 - Claim for refund - Hearing upon denial
- Section 44-13-17 - Interest on delinquent payments
- Section 44-13-18 - Lien on real estate
- Section 44-13-19 - Supplemental returns
- Section 44-13-20 - Power to summon witnesses
- Section 44-13-21 - Service of summons
- Section 44-13-22 - Enforcement of summons
- Section 44-13-23 - Determination of tax without return
- Section 44-13-24 - Pecuniary penalty for failure to file return
- Section 44-13-25 - Pecuniary penalty for false return
- Section 44-13-26 - Collection of pecuniary penalties
- Section 44-13-27 - Examination of records and witnesses
- Section 44-13-28 - Penalty for violations by corporation
- Section 44-13-29 - Penalty for violations by individuals
- Section 44-13-30 - Penalty for failure to file return or statement
- Section 44-13-31 - Hearing on application by corporation
- Section 44-13-32 - Appeals
- Section 44-13-33 - Collection by writ of execution
- Section 44-13-34 - Severability
- Section 44-13-35 - Gross earnings exempt from the public service corporation tax
- Section 44-13-36 - Public service corporation tax included in utility rates
- Section 44-13-37 - Temporary relief from the gross earnings tax on electricity and gas