Chapter 38 - AD VALOREM TAXES-TELECOMMUNICATIONS TAX REFORM

Section 27-38-1 - Short title
Section 27-38-3 - Legislative findings; purpose
Section 27-38-5 - Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund
Section 27-38-7 - Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission
Section 27-38-9 - Rate reduction required of providers that experience tax savings