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15-53-101. Repealed.
15-53-102. Repealed.
15-53-103. Repealed.
15-53-104. Repealed.
15-53-105. Repealed.
15-53-106. Repealed.
15-53-107 through 15-53-110 reserved.
15-53-111. Repealed.
15-53-112. Repealed.
15-53-113. Repealed.
15-53-114. Repealed.
15-53-115. Repealed.
15-53-116 through 15-53-125 reserved.
15-53-126. Terminated.
15-53-127. Short title.
15-53-128. Legislative findings and declaration of purpose.
15-53-129. Definitions.
15-53-130. Imposition of retail telecommunications excise tax -- rate.
15-53-131. Mobile telecommunications services.
15-53-132. Telecommunications services other than mobile telecommunications services.
15-53-133 through 15-53-134 reserved.
15-53-135. Separate statement of tax -- no advertising to absorb or refund tax.
15-53-136. Multistate exemption.
15-53-137. Application for permission to report on accrual basis.
15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax.
15-53-139. Return required of telecommunications services providers.
15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected.
15-53-141 through 15-53-144 reserved.
15-53-145. Deficiency assessment -- review -- interest -- penalty.
15-53-146. Credit for overpayment -- interest on overpayment.
15-53-147. Penalty and interest for delinquency -- waiver.
15-53-148. Estimation of tax upon failure to file return -- notice.
15-53-149. Warrant for distraint.
15-53-150. Statute of limitations.
15-53-151 through 15-53-154 reserved.
15-53-155. Administration -- rules.
15-53-156. Retail telecommunications excise tax revenue.