§ 53-1. Definitions. |
§ 53-2. Rate and amount of excise tax on purchase of public utility services. |
§ 53-3. Remittance of tax to town by seller. |
§ 53-4. Establishment and maintenance of records by seller. |
§ 53-5. Recognition of expense in regulation of rates. |
§ 53-6. Violations. |
§ 53-7. Additional tax exemption for qualifying seniors. |