Section 82.14B.010. Findings.

Section 82.14B.020. Definitions.

Section 82.14B.030. County enhanced 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State enhanced 911 excise tax—Amount.

Section 82.14B.035. Tax preferences—Expiration dates.

Section 82.14B.040. Collection of tax.

Section 82.14B.042. Payment and collection of taxes—Penalties for violations.

Section 82.14B.050. Use of proceeds.

Section 82.14B.055. Use of funds voluntarily remitted.

Section 82.14B.060. County imposition of tax—Ordinance—Department notice.

Section 82.14B.061. Administration by department—Extending reporting periods.

Section 82.14B.063. Administration and collection by department—County enhanced 911 excise tax account created.

Section 82.14B.065. County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.

Section 82.14B.150. Filing of tax returns—Credit or refund for bad debts.

Section 82.14B.160. Exemption—Activities immune from taxation under constitutions.

Section 82.14B.200. Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.

Section 82.14B.210. Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.