Chapter 7 — UTILITY USERS TAX

3-7-1: DEFINITIONS:¶

3-7-2: EXEMPTIONS:¶

3-7-3: ELECTRICITY USERS TAX:¶

3-7-4: TAX ON COGENERATED ELECTRICITY:¶

3-7-5: GAS USERS TAX:¶

3-7-6: WATER USERS TAX:¶

3-7-7: COMMUNICATION SERVICES USER TAX:¶

3-7-8: REPORTING AND REMITTING:¶

3-7-9: INTEREST AND PENALTY:¶

3-7-10: ACTIONS TO COLLECT:¶

3-7-11: DUTY TO COLLECT; PROCEDURES:¶

3-7-12: ADDITIONAL POWERS AND DUTIES OF TAX ADMINISTRATOR:¶

3-7-13: ASSESSMENT; ADMINISTRATIVE REMEDY:¶

3-7-14: RECORDS:¶

3-7-14-1: VIOLATION OF RECORDS REQUIREMENT; PENALTY:¶

3-7-15: REFUNDS:¶

3-7-16: REDUCTION OF TAX BASED ON SALES TAX RECEIPTS:¶

3-7-17: UTILITY USERS ACCOUNT:¶

3-7-18: ANNUAL REVIEW:¶

3-7-19: APPEALS:¶