Article23. Public Service Companies  


§ 105-333. Definitions
§ 105-334. Duty to file report; penalty for failure to file
§ 105-335. (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Appraisal of property of public service companies
§ 105-336. (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Methods of appraising certain properties of public service companies
§ 105-337. (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Apportionment of taxable values to this State
§ 105-338. (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Allocation of appraised valuation of public service property among local taxing units
§ 105-339. (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and certain tangible personal property of mobile telecommunications companies
§ 105-339.1. (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Certification of appraised valuations of mobile telecommunications companies
§ 105-340. Certification of appraised valuations of railroad companies
§ 105-341. Certification of public service company system appraised valuations
§ 105-342. Notice, hearing, and appeal
§ 105-343. Penalty for failure to make required reports
§ 105-344. Failure to pay tax; remedies; penalty