69-3-860. Interim universal access program -- funding -- surcharge rate. (1) (a) The interim universal access program is funded by a surcharge based on the retail revenue for all intrastate telecommunications services in the state. The surcharge must be determined by the administrator by rule. The surcharge must be set and applied to all telecommunications carriers on a competitively neutral basis.
     (b) The rate of the surcharge must be set to raise $250,000 during the fiscal year ending June 30, 1998, and $500,000 during the fiscal year ending June 30, 1999. The rate may be changed, by rule, as necessary.
     (c) The payment of the surcharge is an explicit subsidy and may be shown as a separate line item on each carrier's retail telecommunications services bills.
     (d) The surcharge may be applied only to telecommunications services. Customer premise equipment is not considered a telecommunications service.
     (2) The surcharge is payable quarterly to the department of revenue and deposited by the department in the interim universal access account established in 69-3-861. The department may by rule:
     (a) establish the form of a reporting statement to be filed by telecommunications carriers subject to the surcharge;
     (b) set the date after the end of a fiscal quarter that the quarterly payment must be made;
     (c) provide for recordkeeping by telecommunications providers subject to the surcharge; and
     (d) provide methods to pay the surcharge, including offsets of surcharges owed against discounted services to be reimbursed, and to pay refunds of overpayment of the surcharge.
     (3) (a) The collection of a surcharge under this section is subject to:
     (i) the deficiency assessment, review, interest, and penalty provisions of 15-53-105;
     (ii) the penalty and interest for delinquency and waiver provisions of 15-53-111;
     (iii) the estimation of tax on failure to file a statement provisions of 15-53-112;
     (iv) the warrant for distraint provisions of 15-53-113; and
     (v) the statute of limitations provisions of 15-53-115.
     (b) Any reference to the tax under sections listed in subsection (3)(a), either by cite to a section of law or literally to the tax, refer, for the purposes of this section, to the surcharge imposed by this section.

     History: En. Sec. 25, Ch. 349, L. 1997.