| Chapter |
|
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| 57-01 | Tax Commissioner |
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| 57-02 | General Property Assessment |
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| 57-02.1 | Payments in Lieu of Real Estate Taxes |
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| 57-02.2 | Exemption of Improvements to Commercial and Residential Buildings |
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| 57-02.3 | Payments in Lieu of Property Taxes |
|
| 57-03 | Assessment and Valuation of Grain |
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| 57-04 | Assessment of Petroleum Property |
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| 57-05 | Assessment of Railroad Property |
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| 57-06 | Assessment and Taxation of Public Utilities |
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| 57-07 | Correction of Assessments of Public Utility Property |
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| 57-08 | Review of Public Utility Assessments |
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| 57-09 | Township Board of Equalization |
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| 57-10 | Village Board of Equalization |
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| 57-11 | City Board of Equalization |
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| 57-11.1 | Personal Property Assessment Formula |
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| 57-12 | County Board of Equalization |
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| 57-13 | State Board of Equalization |
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| 57-14 | Correction of Assessments of Property |
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| 57-15 | Tax Levies and Limitations |
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| 57-16 | Excess Levies in School Districts |
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| 57-17 | Excess Levies in Counties, Municipalities, and Townships |
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| 57-18 | Tax Levy for County Improvements |
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| 57-19 | School District Special Reserve Fund |
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| 57-20 | Payment and Collection of Taxes |
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| 57-21 | Collection of Rents for Payment of Taxes |
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| 57-22 | Collection of Delinquent Personal Property Taxes |
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| 57-23 | Proceedings to Abate or Refund Taxes |
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| 57-23.1 | Tax Appeals Board |
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| 57-24 | Sale of Land for Delinquent Taxes |
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| 57-25 | Procedure for Payment of Tax or Redemption on Division of Real Estate |
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| 57-26 | Redemption from Real Estate Tax Sales |
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| 57-27 | Rights of Private Purchaser When Land Not Redeemed |
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| 57-28 | Rights of County When Lands Not Redeemed |
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| 57-29 | Tax Liens on Land Acquired by State |
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| 57-30 | Action by County to Quiet Title |
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| 57-31 | Taxation of Transient Stocks of Merchandise |
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| 57-32 | Taxation of Express and Air Transportation Companies |
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| 57-33 | Taxation of Rural Electric Cooperatives |
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| 57-33.1 | Taxation of Cooperative Electrical Generating Plants |
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| 57-34 | Telecommunications Carriers Taxation |
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| 57-34.1 | Mobile Telecommunications Tax Sourcing |
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| 57-35 | Taxation of Banks and Trust Companies |
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| 57-35.1 | Taxation of Building and Loan Associations |
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| 57-35.2 | Privilege Tax on Banks, Trust Companies and Building and Loan Associations |
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| 57-35.3 | Financial Institutions Taxation |
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| 57-36 | Tobacco Products Tax Law |
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| 57-36.1 | Controlled Substances Tax |
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| 57-37 | Estate Tax |
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| 57-37.1 | Estate Tax |
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| 57-38 | Income Tax |
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| 57-38.1 | Uniform Division of Income Tax Act |
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| 57-38.2 | Income Averaging |
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| 57-38.3 | Setoff of Income Tax Refund |
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| 57-38.4 | Water's Edge Method Election |
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| 57-38.5 | Seed Capital Investment Tax Credit |
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| 57-38.6 | Agricultural Business Investment Tax Credit |
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| 57-39 | Sales Tax |
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| 57-39.1 | Motor Vehicle Excise Tax |
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| 57-39.2 | Sales Tax |
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| 57-39.3 | In Lieu of Sales Tax Fees |
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| 57-39.4 | Streamlined Sales and Use Tax Agreement |
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| 57-39.5 | Farm Machinery Gross Receipts Tax |
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| 57-39.6 | Alcoholic Beverage Gross Receipts Tax |
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| 57-39.7 | Lodging Gross Receipts Tax |
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| 57-40 | Use Tax |
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| 57-40.1 | Motor Vehicle Use Tax |
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| 57-40.2 | Use Tax |
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| 57-40.3 | Motor Vehicle Excise Tax |
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| 57-40.4 | Motor Vehicle Excise Tax Refunds |
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| 57-40.5 | Aircraft Excise Tax |
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| 57-40.6 | Emergency Services Communication Systems |
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| 57-41 | Motor Fuel Tax |
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| 57-42 | Motor Fuel Use Tax |
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| 57-43 | Additional Motor Fuel Tax |
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| 57-43.1 | Motor Vehicle Fuels and Importer for Use Taxes |
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| 57-43.2 | Special Fuels and Importer for Use Taxes |
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| 57-43.3 | Aviation Fuel Tax |
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| 57-44 | Relevy of Invalid Tax |
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| 57-45 | Miscellaneous Provisions |
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| 57-46 | Tax Concessions Applicable to Persons in Armed Forces |
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| 57-47 | County Deficiency Levy |
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| 57-48 | State Highway Anticipation Certificates |
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| 57-49 | Mineral Rights Privilege Tax |
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| 57-50 | Refund Motor Fuel Tax |
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| 57-51 | Oil and Gas Gross Production Tax |
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| 57-51.1 | Oil Extraction Tax |
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| 57-51.2 | Three Affiliated Tribes Oil and Gas Agreement |
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| 57-52 | Special Fuels Tax Act |
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| 57-53 | Special Fuels Tax Levy |
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| 57-54 | Motor Vehicle Fuel Tax |
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| 57-54.1 | Importers for Use Tax Act |
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| 57-54.2 | Highway Contract Tax |
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| 57-55 | Taxation of Mobile Homes |
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| 57-56 | Aviation Fuel Tax |
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| 57-57 | Forest Stewardship |
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| 57-58 | Allocations to Counties and Political Subdivisions |
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| 57-59 | Multistate Tax Compact |
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| 57-60 | Privilege Tax on Coal Conversion Facilities |
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| 57-61 | Coal Severance Tax |
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| 57-62 | Impact Aid Program |
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| 57-63 | Provider Assessment for Intermediate Care |
|
| 57-43A | Two-Cent Special Motor Fuel Tax |
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