Article 9C - Interstate Telecommunications Gross Receipts Tax, 7-9C-1 through 7-9C-11.
- Section 7-9C-1 - Short title.
- Section 7-9C-10 - Credit; services performed outside the state.
- Section 7-9C-11 - Administration.
- Section 7-9C-2 - Definitions.
- Section 7-9C-3 - Imposition and rate of tax; denomination as interstate telecommunications gross receipts tax.
- Section 7-9C-4 - Presumption of taxability.
- Section 7-9C-5 - Date payment due.
- Section 7-9C-6 - Deduction; certain telephone services.
- Section 7-9C-7 - Deduction; sale of a service for resale.
- Section 7-9C-8 - Deductions; telecommunications providers.
- Section 7-9C-9 - Deduction; bad debts.