Chapter 33A - TAXATION OF TELECOMMUNICATIONS COMPANIES

Section 10-33A-1 - Definitions
Section 10-33A-2 - "Telecommunications service" defined
Section 10-33A-3 - Gross receipts defined
Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services-Amount-Mobile telecommunications services excepted
Section 10-33A-5 - [Repealed]
Section 10-33A-5.1 - Disposition of revenues-County telecommunications gross receipts fund created
Section 10-33A-6 - [Repealed]
Section 10-33A-6.1 - Distribution of moneys
Section 10-33A-7 - Companies subject to tax to apply for tax license-Contents
Section 10-33A-8 - Issuance of tax license-Validity
Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes-Bond or security may be required
Section 10-33A-10 - [Repealed]
Section 10-33A-10.1 - Filing return and remitting tax-Time for filing and remittance-Extension-Penalty for untimely return or remittance
Section 10-33A-11 - [Repealed]
Section 10-33A-12 - Appeal
Section 10-33A-13 - [Repealed]
Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts-Subsequent collection subject to tax
Section 10-33A-15 - Records to be kept by company-Subject to inspection-Retention period
Section 10-33A-16 - Promulgation of rules-Scope
Section 10-33A-17 - Violation of chapter as criminal offense-Classification
Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns or pay tax-Security in lieu of liability-Bonded municipal officials exempt
Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes
Section 10-33A-20 - Chapter not applicable to certain tax-exempt property