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Assessment and Valuation of Grain [Repealed]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Assessment of Petroleum Property [Repealed]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Village Board of Equalization [Repealed]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Personal Property Assessment Formula [Repealed]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