Section R15-5-2328. Electric Power Transmission and Distribution

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Purchases of machinery, equipment, or transmission lines for direct use in producing or transmitting power but not including distribu- tion are subject to use tax based on the same definitions as in R15- 5-128.

Historical Note

Former Section R15-5-2328 renumbered to R15-5-2361, new Section R15-5-2328 adopted effective September 29, 1993 (Supp. 93-3).

                    
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