7-11-3. Imposition of tax; tax rate; tax in lieu of property taxes.
A. There is imposed on the gross earnings of each organization for the 1996 and subsequent calendar years a tax of one and one-half percent.
B. The tax imposed in Subsection A of this section is in lieu of all property taxes on railway cars owned by an organization.
7-11-3. Imposition of tax; tax rate; tax in lieu of property taxes.
A. There is imposed on the gross earnings of each organization for the 1996 and subsequent calendar years a tax of one and one-half percent.
B. The tax imposed in Subsection A of this section is in lieu of all property taxes on railway cars owned by an organization.
7-11-3. Imposition of tax; tax rate; tax in lieu of property taxes.
A. There is imposed on the gross earnings of each organization for the 1996 and subsequent calendar years a tax of one and one-half percent.
B. The tax imposed in Subsection A of this section is in lieu of all property taxes on railway cars owned by an organization.
