ARTICLE 98-2 UTILITIES TAX
   98-26   Utility Tax Levied
   98-27   Not To Apply To Franchises
   98-28   Payment Of Tax
   98-29   Failure To Pay Tax
   98-30   Tax Constitutes Lien
   98-31   Record Of Sales
Cross reference- Utilities, Ch. 110.
State Law reference- Municipal utility tax on gross receipts, 68 O.S. § 2601 et seq., applicable to franchises, 68 O.S. § 2602.