Chapter 26 - Multi-Channel Video or Audio Service Tax Act
- 59-26-101 - Title.
- 59-26-102 - Definitions.
- 59-26-103 - Imposition of tax -- Rate.
- 59-26-104 - Collection of tax.
- 59-26-104.5 - Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.
- 59-26-105 - Deposit of tax revenue.
- 59-26-106 - Records.
- 59-26-108 - Rulemaking authority.
- 59-26-109 - Penalties and interest.
- 59-26-110 - Revenue and Taxation Interim Committee study.