3502. GROSS RECEIPTS TAX ON TELECOMMUNICATION COMPANIES: JULY 1, 1987 - AUGUST 31, 1987

3502 GROSS RECEIPTS TAX ON TELECOMMUNICATION COMPANIES: JULY 1, 1987 - AUGUST 31, 1987 3502.1 For the period beginning July 1, 1987, and ending August 31, 1987, the two (2) monthly affidavits shall be combined on one (1) affidavit due October 30, 1987. 3502.2 The tax for the period beginning July 1, 1987, and ending August 31, 1987, shall be paid in two (2) equal installments before November 1, 1987, and before January 1, 1988. 3502.3 Each telecommunication company shall be allowed a credit against the gross receipts tax imposed for the period for one-sixth (1/6) of the amount of personal property tax paid on the taxable year 1988 return due July 31, 1987. SOURCE: Final Rulemaking published at 34 DCR 6143, 6150 (September 25, 1987).