Chapter 1600. COMMUNICATIONS SERVICES TAX

CHAPTER Rev 1600  COMMUNICATIONS SERVICES TAX

REVISION NOTE:

          Document #13553, effective 2-7-23, adopted, repealed, readopted, or readopted with amendments all the rules in Chapter Rev 1600 on the communications services tax.  This required some renumbering of existing rules in Part Rev 1601 and Part Rev 1612 as noted in the source notes.  Document #13553 adopted Rev 1601.02 defining “agent” and repealed Rev 1601.10 defining “initial cell site” and Rev 1612.04 titled “Form DP-137, Application for 31-day Extension of Time to File Communications Service Tax Retur