Penalties, §48-2-62. Telegraphs. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. Income taxes. Taxation of public service corporations, §48-7-32. Public utility ad valorem taxation generally, §§48-5-510 to 48-5-524. Telephones. Franchise tax. Special franchises generally, §§48-5-420 to 48-5-425. Income taxes. Taxation of public service corporations, §48-7-32. INDEX REVENUE AND TAXATION —Cont’d Telephones —Cont’d Public utility ad valorem taxation generally, §§48-5-510 to 48-5-524. Temporary residence. Facilitating business rapid response to state declared disasters,