§ 86-86. Definitions. |
§ 86-87. Tax levy, amount and payment generally on purchase of electricity, gas, fuel oil, water and telecommunications service. |
§ 86-88. Collection generally and disposition; discontinuance of service upon failure of purchaser to pay tax and seller's charge. |
§ 86-89. Exemptions and exclusions from payment. |
§ 86-90. Computation when seller collects price in monthly periods. |
§ 86-91. Records kept by seller; general administrative audit plan for enforcement; authority to audit records. |
§ 86-92. Interest and penalties for late payments and late returns. |
§ 86-93. Costs incurred in collection or in pursuit of information due. |
§§ 86-94—86-120. Reserved. |