| 27-38-1. | Short title. |
| 27-38-3. | Legislative findings; purpose. |
| 27-38-5. | Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund. |
| 27-38-7. | Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission. |
| 27-38-9. | Rate reduction required of providers that experience tax savings. |