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TITLE 10

TAXATION

Chapter

01.     Department Of Revenue
02.     State Board Of Equalization [Repealed]
03.     County Directors Of Equalization
04.     Property Subject To Taxation
05.     Situs Of Property For Taxation
06.     Annual Assessment Of Property
06A.     Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
06B.     Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
07.     Additional Information Obtained By Assessors [Repealed]
08.     Assessment Of Range Livestock [Repealed]
09.     Assessment Of Mobile Homes
09A.     Assessment Of Machinery And Equipment [Repealed]
10.     Classification And Valuation Of Real Estate
10A.     Taxation Of Severed Mineral Interests [Repealed]
11.     Equalization, Review And Correction Of Assessments
12.     State And Local Property Tax Levies
12A.     Tax Collection Agreements With Indian Tribes
12B.     Limitation On Property Taxes [Repealed]
13.     Property Tax Relief
13A.     Property Tax Replacement Distributions [Repealed]
14.     Taxation Of Grain And Seed [Repealed]
14A.     Taxation Of Cattle And Sheep [Repealed]
15.     Taxation Of Honey And Sugar Beets [Repealed]
16.     Taxation Of Moneys And Credits [Repealed]
17.     Property Tax Lists
18.     Property Tax Abatement And Refunds
18A.     Property Tax Refund For Aged And Disabled Persons
19.     Lien Of Property Tax [Repealed]
20.     Removal Of Taxable Property
21.     Payment And Receipt Of Property Taxes
22.     Collection Of Delinquent Property Taxes
23.     Sale Of Real Property For Taxes And Assessments
24.     Redemption From Tax Sales
25.     Tax Deeds
26.     Scavenger Tax Law
27.     Actions For Refund And Invalidation Of Taxes
28.     Taxation Of Railroad Operating Property
29.     Taxation Of Airline Flight Property
30.     Taxation Of Sleeping-Car Companies [Repealed]
31.     Taxation Of Private Car-Line Companies [Repealed]
32.     Taxation Of Express Companies [Repealed]
33.     Taxation Of Telephone Companies
33A.     Taxation Of Telecommunications Companies
34.     Taxation Of Telegraph Companies [Repealed]
35.     Taxation Of Electric, Heating, Water And Gas Companies

36.     Taxation Of Rural Electric Companies
36A.     Taxation Of Rural Water Supply Companies
37.     Taxation Of Pipeline Companies
38.     Administration Of Taxes And Assessments On Utilities And Carriers
39.     Mineral Severance Tax
39A.     Energy Minerals Severance Tax
39B.     Conservation Tax On Severance Of Energy Minerals
40.     Imposition And Amount Of Inheritance Tax [Repealed]
40A.     Estate Tax [Repealed]
41.     Administration And Collection Of Inheritance Tax [Repealed]
42.     Transient Farmer Tax [Repealed]
43.     Income Tax On Banks And Financial Corporations
44.     Insurance Company Premium And Annuity Tax
45.     Retail Sales And Service Tax
45A.     Retail Sales And Service Tax Refunds
45B.     Tax Refunds For Construction Of Agricultural Processing And New Business Facilities [Repealed]
45C.     Uniform Sales And Use Tax Administration Act
45D.     Gross Receipts Tax On Visitor Related Businesses
46.     Use Tax
46A.     Realty Improvement Contractor's Excise Tax
46B.     Alternate Realty Improvement Contractor's Excise Tax
46C.     Contractor's Excise Tax On New Or Expanded Power Production Facilities [Repealed]
46D.     Refunds Of Contractor's Excise, Sales, And Use Tax On Motion Picture, Documentary, And Television Productions [Repealed]
46E.     Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment
47.     Motor Vehicle Fuel Tax [Repealed]
47A.     Fuel Taxation [Repealed]
47B.     Fuel Taxation
48.     Special Fuel Tax [Repealed]
49.     Interstate Fuel Use Tax [Repealed]
50.     Cigarette Tax
50A.     Luxury Tax On Controlled Substances And Marijuana [Repealed]
50B.     Escrow Fund For Tobacco Litigation
51.     Tax On Butter Substitutes [Repealed]
52.     Uniform Municipal Non-Ad Valorem Tax Law
52A.     Municipal Gross Receipts Tax
53.     Nonresident Contractor Registration [Repealed]
54.     Multistate Tax Compact [Repealed]
55.     Actions For Recovery Of Certain Taxes Paid Under Protest [Repealed]
55A.     Recovery Of Certain Taxes
56.     Collection Of Delinquent Taxes
57.     Penalties And Interest [Repealed]
58.     Amusement Device Tax
59.     Uniform Administration Of Certain State Taxes
60.     Transfer Of Large Vessels [Transferred]
61.     Fabricator Sales and Use Tax Refund
62.     Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
63.     Noncollecting Retailer Notice Requirements
64.     Collection of Sales Taxes From Out-of-State Sellers
65.     Collection and Remittance of Taxes by Marketplace Providers

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