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Title 57

Taxation
Chapter Chapter Name
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57-03 Assessment and Valuation of Grain [Repealed]
57-04 Assessment of Petroleum Property [Repealed]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57-10 Village Board of Equalization [Repealed]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57-11.1 Personal Property Assessment Formula [Repealed]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57-16 Excess Levies in School Districts [Repealed]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
57-18 Tax Levy for County Improvements [Repealed]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57-23.1 Tax Appeals Board [Unconstitutional and Repealed]
57-24 Sale of Land for Delinquent Taxes [Repealed]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57-26 Redemption From Real Estate Tax Sales [Repealed]
57-27 Rights of Private Purchaser When Land Not Redeemed [Repealed]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57-31 Taxation of Transient Stocks of Merchandise [Repealed]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57-33 Taxation of Rural Electric Cooperatives [Repealed]
57-33.1 Taxation of Cooperative Electrical Generating Plants [Repealed]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57-35 Taxation of Banks and Trust Companies [Repealed]
57-35.1 Taxation of Building and Loan Associations [Repealed]
57-35.2 Privilege Tax on Financial Institutions [Repealed]
57-35.3 Financial Institutions Taxation [Repealed]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57-36.1 Controlled Substances Tax [Repealed]
57-37 Estate Tax [Repealed]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]
57-40 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 Three Affiliated Tribes Oil and Gas Agreement
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
57-65 Potash Taxes

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