Indiana Code — Title 6 (Taxation)
IC 6-8.1-15-1
"Charges for mobile telecommunications service" defined
Official textiga.in.govlast amended
Sec.
# 1.
As used in this chapter, "charges for mobile telecommunications service" means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for or associated with a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.
As added by P.L.104-2002, SEC.
# 2.
Amendment history
As added by P.L.104-2002, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-10-14 · Deposit of penalties and interest for certain taxes
- 6-8.1-11-1 · Repealed
- 6-8.1-11-2 · Legislative findings
- 6-8.1-11-3 · Taxpayer rights advocate office; duties
- 6-8.1-12-1 · Development and implementation of program
- 6-8.1-12-2 · Purpose
- 6-8.1-12-3 · Mandatory program projects
- 6-8.1-12-4 · Repealed
- 6-8.1-14-1 · Annual public hearing
- 6-8.1-14-2 · Taxpayer input
- 6-8.1-14-3 · Annual report
- 6-8.1-14-4 · Contents of report
- 6-8.1-15-1 · "Charges for mobile telecommunications service" defined
- 6-8.1-15-2 · "Customer" defined
- 6-8.1-15-3 · "Designated data base provider" defined
- 6-8.1-15-4 · "Enhanced ZIP code" defined
- 6-8.1-15-5 · "Home service provider" defined
- 6-8.1-15-6 · "Licensed service area" defined
- 6-8.1-15-7 · "Mobile telecommunications service" defined
- 6-8.1-15-8 · "Place of primary use" defined
- 6-8.1-15-9 · "Prepaid telephone calling service" defined
- 6-8.1-15-10 · "Reseller" defined
- 6-8.1-15-11 · "Serving carrier" defined
- 6-8.1-15-12 · Legislative findings of fact
- 6-8.1-15-13 · Application of chapter