| 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Assessment and Valuation of Grain [Repealed] |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Assessment of Petroleum Property [Repealed] |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Village Board of Equalization [Repealed] |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Personal Property Assessment Formula [Repealed] |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Excess Levies in School Districts [Repealed] |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Excess Levies in Counties, Municipalities, and Townships [Repealed] |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Tax Levy for County Improvements [Repealed] |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Tax Appeals Board [Unconstitutional and Repealed] |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Sale of Land for Delinquent Taxes [Repealed] |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Redemption From Real Estate Tax Sales [Repealed] |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Rights of Private Purchaser When Land Not Redeemed [Repealed] |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Taxation of Transient Stocks of Merchandise [Repealed] |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 |
NA
|
State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed] |
| 57-39.9 |
57-39.9 Sections
|
State-Tribal Sales, Use, and Gross Receipts Tax Agreements |
| 57-39.10 |
57-39.10 Sections
|
State-Tribal Alcohol, Tobacco, and Alcoholic Beverages 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
|
Tribal Oil and Gas Agreements |
| 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 |
