Chapter 38 - Ad Valorem Taxes - Telecommunications Tax Reform.
- 27-38-1 - Short title.
- 27-38-3 - Legislative findings; purpose.
- 27-38-5 - Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fu
- 27-38-7 - Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission.
- 27-38-9 - Rate reduction required of providers that experience tax savings.