Business and Occupation Tax

A Business and Occupation Tax is imposed on any persons(s) engaging or continuing with the state in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers.

Public Service or Utility Business Forms

Electric Power Producers Forms

Synthetic Fuels Forms

Gas Storage Forms


Underpayment of Estimated Tax Penalty Worksheets: