ARTICLE 9 - FRANCHISES
- § 48-5-420 - "Special franchise" defined
- § 48-5-421 - Taxation of unenumerated franchises
- § 48-5-421.1 - (Effective January 1, 2011) Certain public-private transportation projects shall not constitute special franchises
- § 48-5-422 - Returns to commissioner; effect of filing certified copy of authorization of franchise
- § 48-5-423 - Ascertainment of valuations of special franchises; levy and collection of tax
- § 48-5-424 - Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement
- § 48-5-425 - Deductions from special franchise tax due any county, municipality, or school district