Chapter21. PUBLIC UTILITIES.  


Article 1. General Provisions.
§ 40-21-1. Department of Revenue to assess all property; applicability of chapter.
§ 40-21-2. Verified statements to be filed.
§ 40-21-3. Reports of all property required.
§ 40-21-4. Detailed requirements of reports.
§ 40-21-5. Reports of individuals or associations not incorporated.
§ 40-21-6. Factors to be considered in determining true value of entire property.
§ 40-21-7. Reports of railroad companies.
§ 40-21-8. Returns of telegraph and telephone companies generally.
§ 40-21-9. Details of returns of electric power and telegraph and telephone companies.
§ 40-21-10. Details of statements of water, gas and pipeline companies.
§ 40-21-11. Sleeping, parlor, dining and chair car companies.
§ 40-21-12. Description of real property, fixtures and other tangible property within state.
§ 40-21-13. Total length of railroad lines.
§ 40-21-14. Statement of property outside state.
§ 40-21-15. Statements of express companies.
§ 40-21-16. Endorsement of receipt of statements; requiring additional information.
§ 40-21-17. Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.
§ 40-21-18. Evidence and witnesses before department.
§ 40-21-19. Compelling production of records, documents, etc.; requiring attendance of officers and individuals.
§ 40-21-20. What considered in arriving at taxable value of property.
§ 40-21-21. Franchises and intangible property subject to taxation.
§ 40-21-22. Proportion of value or receipts within state to total value or receipts forms basis of tax value.
§ 40-21-23. Notice of valuation sent by department.
§ 40-21-25. Determining tax value of franchises and intangibles.
§ 40-21-26. Local taxes on franchises and intangibles.
§ 40-21-27. Apportionment of local taxes.
§ 40-21-28. Entry and collection of local taxes.
§ 40-21-29. Stockholders not required to list shares or pay ad valorem taxes thereon.
§ 40-21-30. Description of franchises and intangibles.
§ 40-21-32. Procuring information from other sources when taxpayer fails to comply.
§ 40-21-33. Duties of receivers, assignees or trustees in bankruptcy.
§ 40-21-34. Report of commission to assessors; entries by assessors.
Article 2. License Taxes.
§ 40-21-50. Levied generally.
§ 40-21-51. Distribution of revenues generally.
§ 40-21-52. Freight lines and equipment companies.
§ 40-21-53. Electric, hydroelectric, gas, or any other public utility - License tax - Credit on electric bills for certain persons.
§ 40-21-54. Electric, hydroelectric, gas, or any other public utility - Not to constitute part of gross receipts for purposes of computation of state, county or municipal tax, etc.
§ 40-21-55. Electric, hydroelectric, gas, or any other public utility - Distribution of revenues.
§ 40-21-56. Manufacturers and sellers of hydroelectric power.
§ 40-21-60. Express companies - Generally.
§ 40-21-61. Express companies - Alternative tax.
§ 40-21-62. Report of gross receipts by utility.
§ 40-21-63. Receipts from department.
§ 40-21-64. Counties not to levy privilege or license taxes.
Article 3. Utility Gross Receipts Tax.
§ 40-21-80. Definitions.
§ 40-21-81. Legislative intent.
§ 40-21-82. Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone services.
§ 40-21-82.1. Exemptions.
§ 40-21-83. Exclusions.
§ 40-21-84. Utility license required.
§ 40-21-85. Administration of article and collection of tax.
§ 40-21-86. Responsibilities of utilities.
§ 40-21-87. Disposition of proceeds of tax.
§ 40-21-88. Liability of retailer.
Article 4. Utility Service Use Tax.
§ 40-21-100. Definitions.
§ 40-21-101. Legislative intent.
§ 40-21-102. Levy of tax; sourcing of total sales price for telegraph or telephone services.
§ 40-21-103. Exclusions.
§ 40-21-104. Utilities to register and give information.
§ 40-21-105. Seller to collect tax; regulations; penalty.
§ 40-21-106. Procedure for collecting tax.
§ 40-21-107. Disposition of proceeds of tax.
Article 5. Cellular Radio Telecommunication Services Tax.
§ 40-21-120. Definitions.
§ 40-21-121. Levy of tax; procedure for collecting tax.
§ 40-21-122. Exclusions.
§ 40-21-123. Dispositions of proceeds of tax.
§ 40-21-123. Dispositions of proceeds of tax.
§ 40-21-124. License.
§ 40-21-125. Liability of provider.
§ 40-21-126. Tax on mobile radio communication services.