§ 82-31. Public service tax.

§ 82-32. Duty of seller as to collection of tax; liability for failure to collect; discontinuance of service for failure to pay bill.

§ 82-33. Records to be kept by seller; inspection of records; transcripts, etc.

§ 82-34. Computation of tax where seller collects at monthly periods.

§ 82-35. Refusal to pay tax.

§ 82-36. Disposition of revenue derived under article.

§ 82-37. Exemptions.

§ 82-38. Alternative filing periods.

§ 82-39. Local communications service tax rate.

§§ 82-40—82-60. Reserved.