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2013 Session Laws

Topic Chapter
ALCOHOLIC BEVERAGE TAX
BREWER TAPROOM LICENSES AND TAXES 76
BUDGET AND PROPERTY TAX RELIEF STUDY 417
COAL SEVERANCE TAX
REIMBURSEMENT TO NONPRODUCING COUNTY 475
ELECTRIC DISTRIBUTION TAX
RATE REDUCTION 449
FARM MACHINERY GROSS RECEIPTS TAX
LEASED EQUIPMENT TAX TREATMENT 466
GAMES OF CHANCE TAX
GAMING TAX REDUCTION 397
INCOME TAX
FINANCIAL INSTITUTIONS TAX TREATMENT 449
HOUSING INCENTIVE FUND CREDIT EXTENSION 406
INCOME TAX
INCOME TAX PENALTIES, INTEREST, AND UNDERPAYMENT OF ESTIMATED TAXES 456
INCOME TAX
INDIVIDUAL AND CORPORATE RATE REDUCTION 451
INCOME TAX
NONRESIDENT PASSTHROUGH ENTITY WITHHOLDING 453
INCOME TAX
RENAISSANCE ZONE INCOME TAX EXEMPTION CEILING 317
RESEARCH AND EXPERIMENTAL EXPENDITURES INCOME TAX CREDIT 452
TAX RETURN INFORMATION DISCLOSURE TO INSURANCE COMMISSIONER 455
INFORMATION FROM TAX FILINGS USED TO ADMINISTER TAX LAWS 439
INSURANCE PREMIUM TAX
ALLOCATION TO FIRE PROTECTION DISTRICTS 178
MOTOR VEHICLE EXCISE TAX
DISABLED PERSON MOTOR VEHICLE EXCISE TAX EXEMPTION 467
OIL AND GAS GROSS PRODUCTION TAX
ALLOCATION AND IMPACT FUNDING AND ROADS APPROPRIATIONS 471
OIL AND GAS GROSS PRODUCTION TAX
GAS FLARING AVOIDANCE INCENTIVES 472
OIL EXTRACTION TAX
DEFINITIONS, EXEMPTIONS, AND TRIBAL TAX AGREEMENT 473
PROPERTY TAX
ASSESSMENTS, NOTICES, AND CREDITS 447
BUILDING AUTHORITY BUILDING PROJECT VOTER APPROVAL 200
CHARITABLE AND AFFORDABLE RENTAL PROPERTY TAX EXEMPTIONS 440
CHURCH PROPERTY TAX EXEMPTION 441
PROPERTY TAX
DISABLED VETERANS HOMESTEAD CREDIT VALUE AND DISABILITY LIMITS 444
EXEMPTION REVOCATION BY CITY OR COUNTY 315
PROPERTY TAX
FOREST STEWARDSHIP TAX STUDY 425
HOMESTEAD CREDIT INCOME INCREASE AND ASSETS TEST ELIMINATION 442
HOUSING AUTHORITY'S PROPERTY TAX EXEMPTION 211
PROPERTY TAX
PRIMARY SECTOR STATUS FOR GRANT OF BUSINESS PROPERTY TAX EXEMPTION 316
PROPERTY TAX
PUBLIC UTILITY PROPERTY TAX REPORT DATES AND PENALTIES 446
SENIOR CITIZEN PROGRAMS MATCHING FUND INCREASE 448
SOIL SURVEY IMPLEMENTATION IN AGRICULTURAL ASSESSMENTS 445
TAX RATES ON TRUE VALUE OF PROPERTY STUDY 558
PROPERTY TAX RELIEF FUND 13
SALES TAX
AUTOMATED SALES SUPPRESSION DEVICE PROHIBITION 108
CITY LODGING TAX AND ORIGIN-BASED SOURCING FOR SALES TAX 465
COAL GASIFICATION BYPRODUCTS FACILITY CONSTRUCTION MATERIALS EXEMPTION 461
ELECTRONIC FILING SALES TAX RETURNS AND PAYMENT 463
EXEMPTION FOR WIND-POWERED GENERATING FACILITY CONSTRUCTION 460
GAS FLARING AVOIDANCE INCENTIVES 472
MANUFACTURED HOME SALES TAX 458
MATERIALS EXEMPTION FOR LNG LIQUIFYING FACILITY 459
RETAILER ADMINISTRATIVE ALLOWANCE FOR COST OF SALES TAX COLLECTION 464
SALES TAX REFUND FOR REPLACEMENT PROPERTY FOR 2011 FLOOD REPAIRS 462
SENIOR CITIZEN PROGRAM MATCHING FUND INCREASE 448
TELECOMMUNICATIONS INFRASTRUCTURE SALES TAX EXEMPTION 457
SPECIAL FUELS TAX
DYED SPECIAL FUELS FEES AND PUMPS ADVISORY STICKERS 470
LNG FOR RAILROAD USE SPECIAL FUELS TAX EXEMPTION 459
STUDY FALSE CLAIMS ACT AND QUI TAM DESIRABILITY 548
STUDY OF IMPROVED EFFICIENCY OF LOCAL GOVERNMENT TO REDUCE TAXES 557
TAXATION LAWS VARIOUS AND TECHNICAL CHANGES 443
TOBACCO PRODUCTS TAX
ROLL-YOUR-OWN CIGARETTE MACHINE REGULATION AND TAX 450