Chapter 26 Taxation of Public Service Corporations

This chapter contains the following:
  • Article 1 General Provisions
  • Article 2 License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
  • Article 4 Estimated Tax
  • Article 5 Rolling Stock Tax on Railroads, Freight Car Companies and Motor Vehicle Carriers and Property Valuation of Railroads
  • Article 6 Regulatory Revenue Taxes of Public Service Corporations
  • Article 7 Administrative and Judicial Review of Assessment and Tax
  • Article 8 Special Provisions for Assessments in Counties Having County Executive or County Manager Governments
  • Article 9 Miscellaneous Provisions Relative to Other Forms of Taxation Applicable to Public Service Corporations