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