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2002 SESSION

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HB 863 Local severance tax; gross receipts.

Introduced by: Clarence E. Phillips | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Local severance tax; gross receipts. Disallows any deduction for depreciation, marketing fees, overhead, maintenance, transportation fees, and personal property taxes in calculating fair market value for gross receipts subject to the local severance tax.


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