Part 1 - ELECTRICAL GENERATION TAX REFORM ACT
- Section 15-72-101 - Short title
- Section 15-72-102 - Legislative findings and declaration of purpose
- Section 15-72-103 - Definitions
- Section 15-72-104 - Wholesale energy transaction tax - rate of tax - exemptions - cost recovery
- Section 15-72-105 - Multistate exemption
- Section 15-72-106 - Collection of wholesale energy transaction tax - disposition of revenue
- Section 15-72-107 through 15-72-109 - Reserved
- Section 15-72-110 - Returns - payment - authority of department
- Section 15-72-111 - Examination of return - adjustments - delivery of notices and demands
- Section 15-72-112 - Penalties and interest for violation
- Section 15-72-113 - Authority to collect delinquent taxes
- Section 15-72-114 - Penalty and interest on deficiency
- Section 15-72-115 - Limitations
- Section 15-72-116 - Refunds - interest - limitations
- Section 15-72-117 - Administration - rules