Part 1Telecommunications Tax § 25-1. Definitions. § 25-2. Tax imposed. § 25-3. Rate of tax. § 25-4. Exemptions. § 25-5. Report and remittance. § 25-6. Records. § 25-7. Interest and civil penalties. § 25-8. Rules and regulations. 25-9. {Reserved} § 25-10. Penalties.