CHAPTER 23
ELECTRICITY TAX

SECTION:

7-23-1:   Definitions

7-23-2:   Municipal Utility Tax Imposed on Use or Consumption of Electricity

7-23-3:   Collection of Electricity Tax

7-23-4:   Tax Remittance and Return

7-23-5:   Resales

7-23-6:   Books and Records

7-23-7:   Credits and Refunds

7-23-8:   Penalty

7-23-9:   Further Remedies

7-23-10:   Copies for the Affected Utilities