Tax implications of electric industry restructuring.
Contributors: Brown, Matthew H.; National Conference of State Legislatures.; NCSL Electric Industry Tax Partners.
Publisher: National Conference of State Legislatures
Published: 1997
Place of publication: Denver, Colo
Language: eng
Subjects: Electric utilities -- Taxation -- United States.; Electric utilities -- Deregulation -- United States.
Notes: Prepared by Kelly M. Hill and Matthew H. Brown.
"NCSL Electric Industry Tax Partners"--V. 1, p. [9].
Table of contents: title: Franchise fees in the changing U.S. electric industry; title: Franchise taxes and corporate net income taxes in the changing electric industry; title: Gross receipts taxes in the changing U.S. electric industry; title: Introduction to electric industry taxation; title: Overview of effects of the changing electric industry on state and local taxes; title: Payments in lieu of taxes in the changing electric industry; title: Property taxes in the changing electric industry; title: Sales taxes in the changing electric industry.