| 82.16.010 | Definitions. |
| 82.16.020 | Public utility tax imposed -- Additional tax imposed -- Deposit of moneys. |
| 82.16.030 | Taxable under each schedule if within its purview. |
| 82.16.040 | Exemption. |
| 82.16.0421 | Exemptions -- Sales to electrolytic processing businesses. |
| 82.16.045 | Exemptions and credits -- Pollution control facilities. |
| 82.16.046 | Exemptions -- Operation of state route No. 16. |
| 82.16.047 | Exemptions -- Ride sharing. |
| 82.16.0491 | Credit -- Contributions to an electric utility rural economic development revolving fund. |
| 82.16.0495 | Credit -- Electricity sold to a direct service industrial customer. |
| 82.16.0497 | Credit -- Light and power business, gas distribution business. |
| 82.16.0498 | Credit -- Sales of electricity or gas to an aluminum smelter. |
| 82.16.050 | Deductions in computing tax. |
| 82.16.053 | Deductions in computing tax -- Light and power businesses. |
| 82.16.055 | Deductions relating to energy conservation or production from renewable resources. |
| 82.16.060 | May be taxed under other chapters. |
| 82.16.080 | Administration. |
| 82.16.090 | Light or power and gas distribution businesses -- Information required on customer billings. |
| 82.16.100 | Solid waste business not subject to chapter. |
| 82.16.110 | Renewable energy system cost recovery -- Definitions. |
| 82.16.120 | Renewable energy system cost recovery -- Application to light/power business -- Certification -- Limitations. |
| 82.16.130 | Renewable energy system cost recovery -- Light/power business tax credit. |
| 82.16.140 | Renewable energy system cost recovery -- Report to legislature. |
| 82.16.300 | Exemptions -- Custom farming services. |