ARTICLE 15B. STREAMLINED SALES AND USE TAXES.
§11-15B-22. Effective date of rate changes for certain services.
The effective date of rate changes for services covering a service period starting before and ending after the statutory effective date is as follows:
(1) For a rate increase, the new rate applies to the first billing period starting on or after the effective date.
(2) For a rate decrease, the new rate applies to bills rendered on or after the effective date.
§11-15B-22. Effective date of rate changes for certain services.