TITLE 15. TAXATION

CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX

Part 1. General Provisions

Retail Telecommunications Excise Tax Revenue

15-53-156. Retail telecommunications excise tax revenue. After retaining an allowance for refunds, retail telecommunications excise tax revenue collected by the department must, in accordance with the provisions of 17-2-124, be deposited in the state general fund.

History: En. Sec. 18, Ch. 426, L. 1999; amd. Sec. 170(1)(a)(ii), Ch. 584, L. 1999; amd. Sec. 8, Ch. 475, L. 2007.