Title 14, Taxation

[§239-22] Definitions. As used in sections 239-21 to 239-25: "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in title 47 Code of Federal Regulations section 20.3 as in effect o…

[§239-23] Mobile telecommunications definitions. The definitions relating to mobile telecommunications services set forth under section 239-22 shall apply to give effect to the federal Mobile Telecommunications Sourcing Act, title 4 United States Code sections 116 to 126, and sha…

[§239-24] Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges. (a) Nothing in this chapter modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of any law allowing a taxing jurisdi…

[§239-25] Nonseverability. If a court of competent jurisdiction enters a final judgment on the merits that: (1) Is based on federal law; (2) Is no longer subject to appeal; and (3) Substantially limits or impairs the essential elements of sections 239-21 to 239-24, then sections …

§239-4 Returns. Each public service company, on or before the twentieth day of the fourth month following the close of the taxable year, shall file a return in the form and manner prescribed by the department, showing its taxable gross income for the preceding taxable year. In ca…

§239-4.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. (a) Notwithstanding section 239-4, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6…

§239-5 Public utilities, generally. (a) There shall be levied and assessed upon each public utility, except airlines, motor carriers, common carriers by water, and contract carriers taxed by section 239-6, a tax of such rate per cent of its gross income each year from its public …

[§239-5.5] Surcharge amounts exempt. Amounts received in the form of a monthly surcharge by a utility acting on behalf of an affected utility under section 269-16.3 shall not be gross income for the acting utility for purposes of this chapter. Any amounts retained by the acting u…

§239-6 Airlines, certain carriers. (a) There shall be levied and assessed upon each airline a tax of four per cent of its gross income each year from the airline business; provided that if an airline adopts a rate schedule for students in grade twelve or below traveling in school…

[§239-6.5] Tax credit for lifeline telephone service subsidy. A telephone public utility subject to this chapter that has been authorized to establish lifeline telephone service rates by the public utilities commission shall be allowed a tax credit, equal to the lifeline telephon…

§239-7 Assessments; payments; chapter 235 applicable. (a) The tax imposed by this chapter shall be assessed against each public service company in the manner provided by this chapter, and shall be paid to the department of taxation at the times and in the manner (in installments …

§239-8 Allocation and apportionment. (a) The gross income included in the measure of the tax, as defined in paragraphs (2) and (3) of the definition of "gross income" in section 239-2, shall be determined by an allocation and separate accounting so far as practicable. (b) If unde…

§239-9 Time of application of tax and other provisions. (a) In general. The tax imposed by this chapter applies to every public service company: (1) Which is in business at the commencement of a calendar year, as of January 1 of that year; (2) Which begins business after the comm…