CHAPTER 44-13 - Public Service Corporation Tax
- § 44-13-1 - Domestic corporations subject to tax – "Gross earnings" defined – Deductions.
- § 44-13-2 - Foreign corporations subject to tax.
- § 44-13-2.1 - Public service companies subject to tax.
- § 44-13-2.2 - Gross earnings of certain corporations and public service companies.
- § 44-13-3 - Minimum tax.
- § 44-13-4 - Rate of taxation.
- § 44-13-5 - Deductions for merchandise sales and alternative fuel.
- § 44-13-6 - Due date of annual return.
- § 44-13-7 - Extension of time for filing of returns.
- § 44-13-8 - Statements, returns, and rules and regulations.
- § 44-13-9 - Entire gross earnings of business wholly within state.
- § 44-13-10 - Apportionment of earnings from business partially within state.
- § 44-13-11 - Liability of fiduciaries.
- § 44-13-12 - Intangibles exempt from taxation – Corporation whose property is operated by another.
- § 44-13-13 - Taxation of certain tangible personal property.
- § 44-13-13.1 - Personal property tax – Application of aggrieved party for hearing.
- § 44-13-13.2 - Personal property tax – Application to recover.
- § 44-13-14 - Exemption of securities from taxation.
- § 44-13-15 - Determination and payment of tax.
- § 44-13-16 - Claim for refund – Hearing upon denial.
- § 44-13-17 - Interest on delinquent payments.
- § 44-13-18 - Lien on real estate.
- § 44-13-19 - Supplemental returns.
- § 44-13-20 - Power to summon witnesses.
- § 44-13-21 - Service of summons.
- § 44-13-22 - Enforcement of summons.
- § 44-13-23 - Determination of tax without return.
- § 44-13-24 - Pecuniary penalty for failure to file return.
- § 44-13-25 - Pecuniary penalty for false return.
- § 44-13-26 - Collection of pecuniary penalties.
- § 44-13-27 - Examination of records and witnesses.
- § 44-13-28 - Penalty for violations by corporation.
- § 44-13-29 - Penalty for violations by individuals.
- § 44-13-30 - Penalty for failure to file return or statement.
- § 44-13-31 - Hearing on application by corporation.
- § 44-13-32 - Appeals.
- § 44-13-33 - Collection by writ of execution.
- § 44-13-34 - Severability.
- § 44-13-35 - Gross earnings exempt from the public service corporation tax.
- § 44-13-36 - Public service corporation tax included in utility rates.