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Title 57 Taxation

57-01. Tax Commissioner

57-02. General Property Assessment

57-02.1. Payments in Lieu of Real Estate Taxes

57-02.2. Exemption of Improvements to Buildings

57-02.3. Payments in Lieu of Property Taxes

57-02.4. Crew Housing Permit Fees

57-03. Assessment and Valuation of Grain [Repealed]

57-04. Assessment of Petroleum Property [Repealed]

57-05. Assessment of Railroad Property

57-06. Assessment and Taxation of Public Utilities

57-07. Correction of Assessments of Public Utility Property

57-08. Review of Public Utility Assessments

57-09. Township Board of Equalization

57-10. Village Board of Equalization [Repealed]

57-11. City Board of Equalization

57-11.1. Personal Property Assessment Formula [Repealed]

57-12. County Board of Equalization

57-13. State Board of Equalization

57-14. Correction of Assessments of Property

57-15. Tax Levies and Limitations

57-16. Excess Levies in School Districts [Repealed]

57-17. Excess Levies in Counties, Municipalities, and Townships [Repealed]

57-18. Tax Levy for County Improvements [Repealed]

57-19. School District Special Reserve Fund

57-20. Payment and Collection of Taxes

57-21. Collection of Rents for Payment of Taxes

57-22. Collection of Delinquent Personal Property Taxes

57-23. Proceedings to Abate or Refund Taxes

57-23.1. Tax Appeals Board [Unconstitutional and Repealed]

57-24. Sale of Land for Delinquent Taxes [Repealed]

57-25. Payment of Tax or Redemption on Division of Real Estate

57-26. Redemption From Real Estate Tax Sales [Repealed]

57-27. Rights of Private Purchaser When Land Not Redeemed [Repealed]

57-28. Rights of County When Lands Not Redeemed

57-29. Tax Liens on Land Acquired by State

57-30. Action by County to Quiet Title

57-31. Taxation of Transient Stocks of Merchandise [Repealed]

57-32. Taxation of Express and Air Transportation Companies

57-33. Taxation of Rural Electric Cooperatives [Repealed]

57-33.1. Taxation of Cooperative Electrical Generating Plants [Repealed]

57-33.2. Electric Generation, Distribution, and Transmission Taxes

57-34. Telecommunications Carriers Taxation

57-34.1. Mobile Telecommunications Tax Sourcing

57-35. Taxation of Banks and Trust Companies [Repealed]

57-35.1. Taxation of Building and Loan Associations [Repealed]

57-35.2. Privilege Tax on Financial Institutions [Repealed]

57-35.3. Financial Institutions Taxation [Repealed]

57-36. Tobacco Products Tax Law

57-36.1. Controlled Substances Tax [Repealed]

57-37. Estate Tax [Repealed]

57-37.1. Estate Tax

57-38. Income Tax

57-38.1. Uniform Division of Income Tax Act

57-38.2. Income Averaging [Repealed]

57-38.3. Setoff of Income Tax Refund

57-38.4. Water's Edge Method Election

57-38.5. Seed Capital Investment Tax Credit

57-38.6. Agricultural Business Investment Tax Credit

57-39. Sales Tax [Repealed]

57-39.1. Motor Vehicle Excise Tax [Repealed]

57-39.2. Sales Tax

57-39.3. In Lieu of Sales Tax Fees [Repealed]

57-39.4. Streamlined Sales and Use Tax Agreement

57-39.4a. Simplified Sales and Use Tax Administration Act [Repealed]

57-39.5. Farm Machinery Gross Receipts Tax

57-39.6. Alcoholic Beverage Gross Receipts Tax

57-39.7. Lodging Gross Receipts Tax [Expired]

57-39.8. State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed]

57-39.9. State-Tribal Sales, Use, and Gross Receipts Tax Agreements

57-39.10. State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements

57-40. Use Tax [Repealed]

57-40.1. Motor Vehicle Use Tax [Repealed]

57-40.2. Use Tax

57-40.3. Motor Vehicle Excise Tax

57-40.4. Motor Vehicle Excise Tax Refunds

57-40.5. Aircraft Excise Tax

57-40.6. Emergency Services Communication Systems

57-41. Motor Fuel Tax [Repealed]

57-42. Motor Fuel Use Tax [Repealed]

57-43. Additional Motor Fuel Tax [Repealed]

57-43a. Two-Cent Special Motor Fuel Tax [Disapproved]

57-43.1. Motor Vehicle Fuels and Importer for Use Taxes

57-43.2. Special Fuels and Importer for Use Taxes

57-43.3. Aviation Fuel Tax

57-44. Relevy of Invalid Tax

57-45. Miscellaneous Provisions

57-46. Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]

57-47. County Deficiency Levy

57-48. State Highway Anticipation Certificates [Repealed]

57-49. Mineral Rights Privilege Tax [Repealed]

57-50. Refund Motor Fuel Tax [Repealed]

57-51. Oil and Gas Gross Production Tax

57-51.1. Oil Extraction Tax

57-51.2. Tribal Oil and Gas Agreements

57-52. Special Fuels Tax Act [Repealed]

57-53. Special Fuels Tax Levy [Repealed]

57-54. Motor Vehicle Fuel Tax [Repealed]

57-54.1. Importers for Use Tax Act [Repealed]

57-54.2. Highway Contract Tax [Repealed]

57-55. Mobile Homes Taxes

57-56. Aviation Fuel Tax [Repealed]

57-57. Forest Stewardship

57-58. Allocations to Counties and Political Subdivisions [Repealed]

57-59. Multistate Tax Compact

57-60. Coal Conversion Facilities Privilege Tax

57-61. Coal Severance Tax

57-62. Impact Aid Program

57-63. Provider Assessment for Intermediate Care

57-64. Mill Levy Reduction Allocations and Grants [Repealed]

57-65. Potash Taxes

57/start.txt · Last modified: 2022/03/04 09:29 (external edit)