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Title 57

Taxation
Chapter Section Listing Chapter Name
57-01 57-01 Sections Tax Commissioner
57-02 57-02 Sections General Property Assessment
57-02.1 57-02.1 Sections Payments in Lieu of Real Estate Taxes
57-02.2 57-02.2 Sections Exemption of Improvements to Buildings
57-02.3 57-02.3 Sections Payments in Lieu of Property Taxes
57-02.4 57-02.4 Sections Crew Housing Permit Fees
57-03 NA Assessment and Valuation of Grain [Repealed]
57-04 NA Assessment of Petroleum Property [Repealed]
57-05 57-05 Sections Assessment of Railroad Property
57-06 57-06 Sections Assessment and Taxation of Public Utilities
57-07 57-07 Sections Correction of Assessments of Public Utility Property
57-08 57-08 Sections Review of Public Utility Assessments
57-09 57-09 Sections Township Board of Equalization
57-10 NA Village Board of Equalization [Repealed]
57-11 57-11 Sections City Board of Equalization
57-11.1 NA Personal Property Assessment Formula [Repealed]
57-12 57-12 Sections County Board of Equalization
57-13 57-13 Sections State Board of Equalization
57-14 57-14 Sections Correction of Assessments of Property
57-15 57-15 Sections Tax Levies and Limitations
57-16 NA Excess Levies in School Districts [Repealed]
57-17 NA Excess Levies in Counties, Municipalities, and Townships [Repealed]
57-18 NA Tax Levy for County Improvements [Repealed]
57-19 57-19 Sections School District Special Reserve Fund
57-20 57-20 Sections Payment and Collection of Taxes
57-21 57-21 Sections Collection of Rents for Payment of Taxes
57-22 57-22 Sections Collection of Delinquent Personal Property Taxes
57-23 57-23 Sections Proceedings to Abate or Refund Taxes
57-23.1 NA Tax Appeals Board [Unconstitutional and Repealed]
57-24 NA Sale of Land for Delinquent Taxes [Repealed]
57-25 57-25 Sections Payment of Tax or Redemption on Division of Real Estate
57-26 NA Redemption From Real Estate Tax Sales [Repealed]
57-27 NA Rights of Private Purchaser When Land Not Redeemed [Repealed]
57-28 57-28 Sections Rights of County When Lands Not Redeemed
57-29 57-29 Sections Tax Liens on Land Acquired by State
57-30 57-30 Sections Action by County to Quiet Title
57-31 NA Taxation of Transient Stocks of Merchandise [Repealed]
57-32 57-32 Sections Taxation of Express and Air Transportation Companies
57-33 NA Taxation of Rural Electric Cooperatives [Repealed]
57-33.1 NA Taxation of Cooperative Electrical Generating Plants [Repealed]
57-33.2 57-33.2 Sections Electric Generation, Distribution, and Transmission Taxes
57-34 57-34 Sections Telecommunications Carriers Taxation
57-34.1 57-34.1 Sections Mobile Telecommunications Tax Sourcing
57-35 NA Taxation of Banks and Trust Companies [Repealed]
57-35.1 NA Taxation of Building and Loan Associations [Repealed]
57-35.2 NA Privilege Tax on Financial Institutions [Repealed]
57-35.3 NA Financial Institutions Taxation [Repealed]
57-36 57-36 Sections Tobacco Products Tax Law
57-36.1 NA Controlled Substances Tax [Repealed]
57-37 NA Estate Tax [Repealed]
57-37.1 57-37.1 Sections Estate Tax
57-38 57-38 Sections Income Tax
57-38.1 57-38.1 Sections Uniform Division of Income Tax Act
57-38.2 NA Income Averaging [Repealed]
57-38.3 57-38.3 Sections Setoff of Income Tax Refund
57-38.4 57-38.4 Sections Water's Edge Method Election
57-38.5 57-38.5 Sections Seed Capital Investment Tax Credit
57-38.6 57-38.6 Sections Agricultural Business Investment Tax Credit
57-39 NA Sales Tax [Repealed]
57-39.1 NA Motor Vehicle Excise Tax [Repealed]
57-39.2 57-39.2 Sections Sales Tax
57-39.3 NA In Lieu of Sales Tax Fees [Repealed]
57-39.4 57-39.4 Sections Streamlined Sales and Use Tax Agreement
57-39.4a NA Simplified Sales and Use Tax Administration Act [Repealed]
57-39.5 57-39.5 Sections Farm Machinery Gross Receipts Tax
57-39.6 57-39.6 Sections Alcoholic Beverage Gross Receipts Tax
57-39.7 NA Lodging Gross Receipts Tax [Expired]
57-39.8 57-39.8 Sections State-Tribal Sales, Use, and Gross Receipts Tax Agreements
57-40 NA Use Tax [Repealed]
57-40.1 NA Motor Vehicle Use Tax [Repealed]
57-40.2 57-40.2 Sections Use Tax
57-40.3 57-40.3 Sections Motor Vehicle Excise Tax
57-40.4 57-40.4 Sections Motor Vehicle Excise Tax Refunds
57-40.5 57-40.5 Sections Aircraft Excise Tax
57-40.6 57-40.6 Sections Emergency Services Communication Systems
57-41 NA Motor Fuel Tax [Repealed]
57-42 NA Motor Fuel Use Tax [Repealed]
57-43 NA Additional Motor Fuel Tax [Repealed]
57-43a NA Two-Cent Special Motor Fuel Tax [Disapproved]
57-43.1 57-43.1 Sections Motor Vehicle Fuels and Importer for Use Taxes
57-43.2 57-43.2 Sections Special Fuels and Importer for Use Taxes
57-43.3 57-43.3 Sections Aviation Fuel Tax
57-44 57-44 Sections Relevy of Invalid Tax
57-45 57-45 Sections Miscellaneous Provisions
57-46 NA Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]
57-47 57-47 Sections County Deficiency Levy
57-48 NA State Highway Anticipation Certificates [Repealed]
57-49 NA Mineral Rights Privilege Tax [Repealed]
57-50 NA Refund Motor Fuel Tax [Repealed]
57-51 57-51 Sections Oil and Gas Gross Production Tax
57-51.1 57-51.1 Sections Oil Extraction Tax
57-51.2 57-51.2 Sections Three Affiliated Tribes Oil and Gas Agreement
57-52 NA Special Fuels Tax Act [Repealed]
57-53 NA Special Fuels Tax Levy [Repealed]
57-54 NA Motor Vehicle Fuel Tax [Repealed]
57-54.1 NA Importers for Use Tax Act [Repealed]
57-54.2 NA Highway Contract Tax [Repealed]
57-55 57-55 Sections Mobile Homes Taxes
57-56 NA Aviation Fuel Tax [Repealed]
57-57 57-57 Sections Forest Stewardship
57-58 NA Allocations to Counties and Political Subdivisions [Repealed]
57-59 57-59 Sections Multistate Tax Compact
57-60 57-60 Sections Coal Conversion Facilities Privilege Tax
57-61 57-61 Sections Coal Severance Tax
57-62 57-62 Sections Impact Aid Program
57-63 57-63 Sections Provider Assessment for Intermediate Care
57-64 NA Mill Levy Reduction Allocations and Grants [Repealed]
57-65 57-65 Sections Potash Taxes

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