15-50-101. Definitions
15-50-101. Definitions. As used in this chapter, the following definitions apply: (1) ”Department” means the department of revenue as provided in 2-15-1301. (2) ”Gross receipts” means all receipts from sources within the state, whether in the form of money, credits, or other valuable consideration, received from, engaging in, or conducting a business, without deduction on account of the […]