Part 1. General Provisions
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15-53-101. Definitions -- rate of license tax on telephone companies.
15-53-102. Statement required of telephone companies.
15-53-103. Taxpayer records.
15-53-104. Department rules.
15-53-105. Deficiency assessment -- review -- interest -- penalty.
15-53-106. Credit for overpayment -- interest on overpayment.
15-53-107. through 15-53-110 reserved.
15-53-111. Penalty and interest for delinquency -- waiver.
15-53-112. Estimation of tax upon failure to file statement or pay tax -- notice.
15-53-113. Warrant for distraint.
15-53-114. Disposal of license taxes.
15-53-115. Statute of limitations.
15-53-116. through 15-53-125 reserved.
15-53-126. Terminated.