Article 2.3 - UTILITY RECEIPTS TAX
- Chapter 0.1 - APPLICATION (§§ 6-2.3-0.1-1 — 6-2.3-0.1-2)
- Chapter 1 - DEFINITIONS AND RULES OF CONSTRUCTION (§§ 6-2.3-1-1 — 6-2.3-1-14)
- Chapter 2 - IMPOSITION (§§ 6-2.3-2-1 — 6-2.3-2-4)
- Chapter 3 - CLASSIFICATION OF RECEIPTS AS GROSS RECEIPTS (§§ 6-2.3-3-1 — 6-2.3-3-11)
- Chapter 4 - EXEMPTIONS (§§ 6-2.3-4-1 — 6-2.3-4-7)
- Chapter 5 - DEDUCTIONS (§§ 6-2.3-5-1 — 6-2.3-5-6)
- Chapter 5.5 - UTILITY SERVICES USE TAX (§§ 6-2.3-5.5-1 — 6-2.3-5.5-12)
- Chapter 6 - RETURNS (§§ 6-2.3-6-1 — 6-2.3-6-7)
- Chapter 7 - PENALTIES (§§ 6-2.3-7-1 — 6-2.3-7-4)
- Chapter 8 - MISCELLANEOUS (§§ 6-2.3-8-1 — 6-2.3-8-3)