10-33 TAXATION OF TELEPHONE COMPANIES
TAXATION OF TELEPHONE COMPANIES
Annual report of gross receipts--Date of filing--Contents.
"Gross receipts" defined.
Annual report of telephone company property--Date of filing.
Telephone lines listed in annual report--Description.
Telephone exchanges and other property listed in annual report--Description.
Capitalization and financial data listed in annual report.
Additional information given in annual report.
Addition to assessable value for failure to file report.
Operating property assessed for taxation by department.
Time of property assessment--Information to be considered.
Separate valuation of exchanges outside municipalities.
Public Utilities Commission to provide information for uniform and fair taxation.
Considerations in determining fair market value of telephone company property.
Notice of assessment and hearing date before secretary of revenue.
Equalization of assessments--Notice to company--Certification to county auditors.
Rates of taxation applied to telephone property.
Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
Collection of delinquent taxes.
Distribution of tax proceeds--Tax receipt.
Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.
Definition of "company".
Determination and certification of gross receipts tax payable to school districts.
Time of payment of gross receipts tax.
Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
Penalties for delinquency or failure to report--Collection by distress and sale.
Local taxation of nonoperating property permitted.
Municipally owned utilities exempt.