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Part 495 - Telecommunications Excise Tax

Section Name
495 Table of Contents
495.100 Meaning of "Gross Charges"
495.105 Exemptions
495.110 Retailers
495.115 Interstate
495.120 Mobile Operations Reporting Option
495.125 Responsibility for Accounting and Payment of Tax
495.130 Credits
495.135 Tax Returns - When Due - Contents
495.140 Imposition of Telecommunications Excise Tax