CHAPTER 239

PUBLIC SERVICE COMPANY TAX LAW

Section

239-1 Tax levy, in general

239-2 Definitions

239-3 Exemption from real property taxes

239-4 Returns

239-5 Public utilities, generally

239-5.5 Surcharge amounts exempt

239-6 Airlines, certain carriers

239-6.5 Tax credit for lifeline telephone service subsidy

239-7 Assessments; payments; chapter 235 applicable

239-8 Allocation and apportionment

239-9 Time of application of tax and other provisions

239-10 Disposition of revenues

239-11 Exemption of certain contract carriers