| Chapter |
|
|
| 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Assessment and Valuation of Grain [Repealed] |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Assessment of Petroleum Property [Repealed] |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Village Board of Equalization [Repealed] |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Personal Property Assessment Formula [Repealed] |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Excess Levies in School Districts [Repealed] |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Tax Levy for County Improvements [Repealed] |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Tax Appeals Board [Unconstitutional and Repealed] |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Sale of Land for Delinquent Taxes [Repealed] |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Redemption From Real Estate Tax Sales [Repealed] |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Rights of Private Purchaser When Land Not Redeemed [Repealed] |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Taxation of Transient Stocks of Merchandise [Repealed] |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Taxation of Rural Electric Cooperatives [Repealed] |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Taxation of Cooperative Electrical Generating Plants [Repealed] |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Taxation of Banks and Trust Companies [Repealed] |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 |
|
| 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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