Chapter 82.16. Public utility tax.  


Section 82.16.010. Definitions.
Section 82.16.020. Public utility tax imposed—Additional tax imposed—Deposit of moneys.
Section 82.16.023. Tax preferences—Expiration dates.
Section 82.16.030. Taxable under each schedule if within its purview.
Section 82.16.040. Exemption.
Section 82.16.0421. Exemptions—Sales to electrolytic processing businesses.
Section 82.16.045. Exemptions and credits—Pollution control facilities.
Section 82.16.046. Exemptions—Operation of state route No. 16.
Section 82.16.047. Exemptions—Ride sharing.
Section 82.16.0491. Credit—Contributions to an electric utility rural economic development revolving fund.
Section 82.16.0495. Credit—Electricity sold to a direct service industrial customer.
Section 82.16.0496. Credit—Clean alternative fuel commercial vehicles.
Section 82.16.0497. Credit—Light and power business, gas distribution business.
Section 82.16.0498. Credit—Sales of electricity or gas to an aluminum smelter.
Section 82.16.0499. Credit—Businesses that hire veterans.
Section 82.16.050. Deductions in computing tax.
Section 82.16.053. Deductions in computing tax—Light and power businesses.
Section 82.16.055. Deductions relating to energy conservation or production from renewable resources.
Section 82.16.060. May be taxed under other chapters.
Section 82.16.080. Administration.
Section 82.16.090. Light or power and gas distribution businesses—Information required on customer billings.
Section 82.16.100. Solid waste business not subject to chapter.
Section 82.16.110. Renewable energy system cost recovery—Definitions.
Section 82.16.120. Renewable energy system cost recovery—Application to light/power business—Certification—Limitations.
Section 82.16.130. Renewable energy system cost recovery—Light/power business tax credit.
Section 82.16.150. Light and power business—Liability.
Section 82.16.300. Exemptions—Custom farming services.
Section 82.16.305. Exemptions—Joint municipal utility services authorities.
Section 82.16.310. Exemptions—Sales by a gas distribution business.