36 §457. State tax on telecommunications personal property
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Subchapter 2: ASSESSMENT OF STATE PROPERTY TAXES
§457. State tax on telecommunications personal property
1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
A. "Telecommunications business" means a person engaged in the activity of providing interactive 2-way communication services for compensation. [1991, c. 9, Pt. EE, (NEW).]
B. "Telecommunications personal property" means personal property used for the transmission of any interactive 2-way communications, including voice, image, data and information, via a medium such as wires, cables, microwaves, radio waves, light waves or any combination of those or similar media. "Telecommunications personal property" includes qualifying property used to provide telegraph service. "Telecommunications personal property" does not include property used solely to provide value-added nonvoice services in which computer processing applications are used to act on the form, content, code and protocol of the information to be transmitted, unless those services are provided under a tariff approved by the Public Utilities Commission. "Telecommunications personal property" does not include single or multiline standard telephone instruments. Notwithstanding section 551, "telecommunications personal property" includes any interest of a telecommunications business in poles. [2007, c. 693, §12 (AMD).]
[ 2007, c. 693, §12 (AMD) .]
2. Tax imposed. A state tax is imposed on telecommunications personal property at the rate provided in this subsection times the just value of the property. Just value and ownership of the property must be determined as of the April 1st preceding the assessment. The rate of tax is:
A. For assessments made in 2004, 26 mills; [2001, c. 559, Pt. H, §1 (AMD).]
B. For assessments made in 2005, 25 mills; [2001, c. 559, Pt. H, §1 (AMD).]
C. For assessments made in 2006, 24 mills; [2001, c. 559, Pt. H, §1 (AMD).]
D. For assessments made in 2007, 23 mills; [2001, c. 559, Pt. H, §1 (AMD).]
E. For assessments made in 2008, 22 mills; [2001, c. 559, Pt. H, §1 (AMD).]
F. For assessments made in 2009, 22 mills; [2009, c. 213, Pt. P, §1 (AMD); 2009, c. 213, Pt. P, §3 (AFF).]
G. For assessments made in 2010 , 22 mills; [2009, c. 213, Pt. P, §1 (AMD); 2009, c. 213, Pt. P, §3 (AFF).]
H. For assessments made in 2011, 22 mills; [2009, c. 213, Pt. P, §1 (NEW); 2009, c. 213, Pt. P, §3 (AFF).]
I. For assessments made in 2012, 19 mills; and [2009, c. 213, Pt. P, §1 (NEW); 2009, c. 213, Pt. P, §3 (AFF).]
J. For assessments made in 2013 and subsequent years, 18 mills. [2009, c. 213, Pt. P, §1 (NEW); 2009, c. 213, Pt. P, §3 (AFF).]
[ 2009, c. 213, Pt. P, §1 (AMD); 2009, c. 213, Pt. P, §3 (AFF) .]
3. Determination of just value.
[ 1991, c. 121, Pt. B, §18 (AFF); 1991, c. 121, Pt. B, §2 (RP) .]
3-A. Returns to State Tax Assessor. Each telecommunications business owning or leasing telecommunications personal property that on the first day of April in any year is situated, whether permanently or temporarily, within this State shall, on or before the 20th day of April in that year, return to the State Tax Assessor a complete list of such property on a form to be furnished by the State Tax Assessor.
[ 2007, c. 693, §12 (NEW) .]
4. Assessment. The State Tax Assessor shall assess a tax on telecommunications personal property owned or leased by a telecommunications business. Telecommunications personal property owned or leased by a person that is not a telecommunications business must be assessed a tax by the municipal assessor in the municipality in which the property is located on April 1st of the taxable year. The date of assessment of telecommunications personal property by municipalities must be consistent with other property subject to property taxation by the municipalities.
[ 2007, c. 693, §12 (AMD) .]
5. Assessment procedure.
[ 1991, c. 121, Pt. B, §18 (AFF); 1991, c. 121, Pt. B, §2 (RP) .]
5-A. Procedure.
[ 1999, c. 731, Pt. W, §2 (RP); 1999, c. 731, Pt. W, §4 (AFF); 1999, c. 732, Pt. H, §1 (RP); 1999, c. 732, Pt. H, §3 (AFF) .]
5-B. Procedure. The tax on telecommunications personal property of a telecommunications business must be assessed and paid in accordance with this subsection.
A. The State Tax Assessor shall make the assessment by May 30th of each year. [1999, c. 731, Pt. W, §3 (NEW); 1999, c. 731, Pt. W, §4 (AFF); 1999, c. 732, Pt. H, §2 (NEW); 1999, c. 732, Pt. H, §3 (AFF).]
B. [2007, c. 693, §12 (RP).]
C. The tax assessment must be paid no later than the August 15th following the date of assessment. [2007, c. 693, §12 (AMD).]
D. [2007, c. 693, §12 (RP).]
[ 2007, c. 693, §12 (AMD) .]
6. Amount of assessment.
[ 1991, c. 121, Pt. B, §18 (AFF); 1991, c. 121, Pt. B, §2 (RP) .]
7. Collection. Taxes assessed under this section by the State Tax Assessor must be enforced as generally provided by this Title. Taxes assessed under this section by municipal assessors must be enforced in the same way as other locally assessed personal property taxes.
[ 2007, c. 693, §12 (AMD) .]
8. Penalty.
[ 2007, c. 693, §12 (RP) .]
SECTION HISTORY
1987, c. 507, §1 (NEW). 1987, c. 769, §A150 (AMD). 1991, c. 9, §EE (RPR). 1991, c. 121, §B18 (AFF). 1991, c. 121, §B2 (AMD). 1991, c. 846, §7 (AMD). 1999, c. 731, §§W1-3 (AMD). 1999, c. 731, §W4 (AFF). 1999, c. 732, §§H1,2 (AMD). 1999, c. 732, §H3 (AFF). 2001, c. 396, §12 (AMD). 2001, c. 559, §H1 (AMD). 2007, c. 693, §12 (AMD). 2009, c. 1, Pt. P, §1 (AMD). 2009, c. 1, Pt. P, §2 (AFF). 2009, c. 213, Pt. P, §1 (AMD). 2009, c. 213, Pt. P, §3 (AFF).