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02 State Board Of Equalization [Repealed]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
06C Low-Income Elderly Property Tax Relief
07 Additional Information Obtained By Assessors [Repealed]
08 Assessment Of Range Livestock [Repealed]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09A Assessment Of Machinery And Equipment [Repealed]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10A Taxation Of Severed Mineral Interests [Repealed]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12B Limitation On Property Taxes [Repealed]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13A Property Tax Replacement Distributions [Repealed]
14 Taxation Of Grain And Seed [Repealed]
14A Taxation Of Cattle And Sheep [Repealed]
15 Taxation Of Honey And Sugar Beets [Repealed]
16 Taxation Of Moneys And Credits [Repealed]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 Elderly 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19 Lien Of Property Tax [Repealed]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30 Taxation Of Sleeping-Car Companies [Repealed]
31 Taxation Of Private Car-Line Companies [Repealed]
32 Taxation Of Express Companies [Repealed]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34 Taxation Of Telegraph Companies [Repealed]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40 Imposition And Amount Of Inheritance Tax [Repealed]
40A Estate Tax [Repealed]
41 Administration And Collection Of Inheritance Tax [Repealed]
42 Transient Farmer Tax [Repealed]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
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
50C Cigar Shipments
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
CHAPTER 10-1
DEPARTMENT OF REVENUE
10-1-1 Department created--Seal of department.
10-1-1.1 10-1-1.1, 10-1-2. Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), §§ 135, 136, eff. Apr. 12, 2011.
10-1-3 Secretary's full time service required--Annual report to Governor--Oath and bond.
10-1-4 10-1-4. Repealed by SL 1969, ch 218, § 2.
10-1-5 Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.
10-1-6 Divisions within department--Directors and deputy directors of divisions--Employees of department.
10-1-6.1 Special agents--Appointment and authority.
10-1-7 Appointment and tenure of directors--Oath and bond.
10-1-8 Deputy to substitute for director of division.
10-1-9 Fees and employee expenses charged against departmental appropriations--Vouchers.
10-1-10 Attorney general to assist department--Prosecution of actions.
10-1-11 Assistant attorney general for Department of Revenue.
10-1-12 State's attorneys to assist in prosecutions.
10-1-13 General functions of secretary.
10-1-13.1 Interstate agreements for administration of excise and income taxes--Exchange of information.
10-1-14 Licensing powers with respect to alcoholic beverages.
10-1-15 General supervision of assessment of property for taxation--Forms--Classification of property.
10-1-15.1 State contracts for tax collection and reporting.
10-1-15.2 Employment of collection agencies or attorneys to collect delinquent accounts.
10-1-16 Advice and direction to directors of equalization and boards--Instructional meetings of directors.
10-1-16.1 Standard real estate appraisal manual.
10-1-17 Tax assessment and collection reports required of local officers.
10-1-18 Investigation of assessment and equalization work--Visits to counties.
10-1-19 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2.
10-1-21 Order by secretary for reassessment of property in district.
10-1-22 Reassessment lists--Filing of copies with secretary.
10-1-23 Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
10-1-24 Placement of omitted property on assessment rolls.
10-1-25 Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.
10-1-26 Summons of witnesses and evidence in departmental investigations.
10-1-27 Depositions in departmental investigations.
10-1-28 Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury.
10-1-28.1 Confidentiality of return information--Definition of terms.
10-1-28.2 Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
10-1-28.3 Return information confidential--Unauthorized disclosure as misdemeanor.
10-1-28.4 Persons to whom return information may be disclosed--Purposes.
10-1-28.5 Disclosure of return information in judicial or administrative proceedings.
10-1-28.6 Federal taxpayer information defined.
10-1-28.7 Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
10-1-28.8 Persons to whom federal taxpayer information may be disclosed--Purposes.
10-1-28.9 Disclosure of federal taxpayer information in judicial or administrative proceedings.
10-1-29 Payment of expense for enforcement of petroleum products law.
10-1-30 Allocation of funds from taxes and license on petroleum products.
10-1-31 Direction of proceedings for violation of tax laws--Removal of tax officials from office.
10-1-32 State's attorneys to assist in prosecution of violations of tax and assessment laws.
10-1-33 Economic and financial information required of individuals, partnerships, associations, and corporations.
10-1-34 Compilation and reporting of natural resources statistics.
10-1-35 Annual report to Governor--Contents and date of filing.
10-1-36 Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
10-1-37 Consultation with and reports to Governor.
10-1-38 Formulation and recommendation of legislation.
10-1-39 Reports on licensing and regulatory legislation.
10-1-40 Construction of tax laws by secretary--Other powers provided by law.
10-1-41 Appeals from departmental decisions.
10-1-42 10-1-42. Repealed by SL 1982, ch 86, § 1.
10-1-43 Names and addresses of attorneys handling similar cases.
10-1-44 Establishment of sales and use tax collection fund.
10-1-44.1 10-1-44.1, 10-1-44.2. Repealed by SL 2002, ch 64, §§ 9, 10.
10-1-44.3 Secretary of revenue may release lists of persons exempt from sales and use taxes.
10-1-44.4 10-1-44.4. Repealed by SL 2002, ch 64, § 12.
10-1-45 Examination of business records of holder of abandoned property.
10-1-46 Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.
10-1-47 Internal Revenue Code--Defined for certain sections.
CHAPTER 10-3
COUNTY DIRECTORS OF EQUALIZATION
10-3-1 Office of county director of equalization established.
10-3-1.1 Certification required for assessing or appraising officials.
10-3-1.2 Examination of applicants for certification--Enrollment--Standards.
10-3-2 Qualifications of county director.
10-3-3 Appointment of county director--Mayor participating.
10-3-4 Oath and bond of director.
10-3-5 Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
10-3-6 Salary of county director.
10-3-7 Traveling expenses of county director.
10-3-8 10-3-8. Repealed by SL 1989, ch 82, § 3.
10-3-9 10-3-9. Repealed by SL 1989, ch 82, § 1A.
10-3-10 10-3-10. Repealed by SL 1989, ch 82, § 5.
10-3-11 Appointment of deputies subject to recommendations of director--Powers and duties.
10-3-12 Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
10-3-13 Qualification by deputies--Compensation.
10-3-14 Annual conference of commissioners and director.
10-3-15 Facilities and supplies furnished to county director and municipal deputy.
10-3-16 Assessment of property by director--Exception--County as assessment district.
10-3-17 10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9.
10-3-19 Requiring statement for agricultural census.
10-3-20 Requiring affidavit of name and residence.
10-3-21 Affidavit of name and residence transmitted to other county.
10-3-22 Subpoena and examination with respect to assessment statement--Place of examination.
10-3-23 Entry on and inspection of property--Listing of taxpayers.
10-3-24 Addition of omitted property to assessment rolls.
10-3-25 Assessment of property of absent or unknown owner.
10-3-26 Valuation of property of absent or unknown owner.
10-3-27 Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
10-3-28 Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.
10-3-29 Preparation and maintenance of county topographical map and tables--Contents.
10-3-30 Preparation and maintenance of county land valuation map--Contents.
10-3-31 Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
10-3-32 Posting of real estate transfers to assessment rolls.
10-3-33 Assistance to county commissioners and boards of equalization.
10-3-34 Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
10-3-35 Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners.
10-3-36 Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.
10-3-37 Other assessors' powers exercised by director.
10-3-38 10-3-38. Repealed by SL 1982, ch 86, § 2.
10-3-39 Liability on bond for taxes not assessed.
10-3-40 Action on director's bond for taxes lost through failure or neglect--Judgment.
10-3-41 Median level of assessment to represent eighty-five percent of market value.
CHAPTER 10-4
PROPERTY SUBJECT TO TAXATION
10-4-1 Property generally subject to taxation.
10-4-2 Definition of real property for ad valorem taxation purposes.
10-4-2.1 Improvements on leased sites taxed as real property--Collection of delinquent taxes.
10-4-2.2 Personal property defined for ad valorem taxation.
10-4-2.3 Portable livestock shelters not real property.
10-4-2.4 Manufactured homes and mobile homes as real property.
10-4-2.5 Transfer or reassignment of manufactured home classed as real property--Affidavit requirement.
10-4-2.6 Sale of manufactured home or mobile home by licensed dealer--Reporting requirements.
10-4-2.7 Manufactured home reclassified as exempt.
10-4-3 Assessment and description of land acquired by reliction.
10-4-4 Trees under Timber Culture Act not considered improvement.
10-4-5 Valuation of land containing artesian well.
10-4-6 10-4-6. Repealed by SL 1992, ch 80, § 13.
10-4-6.1 Exemption from taxation of personal property not centrally assessed--Taxes or fees in lieu unimpaired.
10-4-7 Report of publicly owned property filed with secretary of revenue--Availability to county director.
10-4-8 Property acquired for highway purposes exempt.
10-4-8.1 Local industrial development corporation property exempt--Limitations.
10-4-9 Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society.
10-4-9.1 Property owned by public charity and used for charitable purposes exempt.
10-4-9.2 Property owned by benevolent organization and used exclusively for benevolent purposes exempt--Exception.
10-4-9.3 Property owned by nonprofit corporation, organization, or society and used primarily for health care and related purposes exempt.
10-4-9.4 Congregate housing facility owned by nonprofit corporation, organization, or society exempt--Conditions.
10-4-9.5 Continuum of care defined--Additional health care.
10-4-10 Agricultural land of charitable, benevolent, and religious societies.
10-4-11 Residential and mercantile property belonging to societies taxable.
10-4-12 Property of charitable, benevolent, or religious society used partly for income and partly for society purposes.
10-4-13 Educational institution property exempt--Exceptions.
10-4-13.1 Agricultural structures specially classified--Amount exempt from taxation--Relative defined.
10-4-13.2 Nonexempt use of educational institution property--Assessed value.
10-4-14 Property of agricultural and horticultural societies exempt.
10-4-15 Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.
10-4-15.1 Publication of list of tax-exempt property.
10-4-16 Examination, recommendations, and determination of application for tax-exempt status.
10-4-17 Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.
10-4-18 Appeal from county board determination that property is taxable.
10-4-19 Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.
10-4-19.1 Time of determination of exempt status--Apportionment when property transferred to exempt entity.
10-4-19.2 Apportionment when property transferred from exempt entity to nonexempt entity.
10-4-20 Permanent record and annual report of tax-exempt property.
10-4-21 Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue.
10-4-22 Effective date of change in tax-exempt status.
10-4-23 Tax-exempt and railroad property taxed to long-term lessee or contract purchaser.
10-4-23.1 10-4-23.1. Repealed by SL 2015, ch 63, § 1.
10-4-24 Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value.
10-4-24.1 10-4-24.1 to 10-4-24.8. Repealed by SL 1974, ch 89, § 15.
10-4-24.9 Paraplegic dwellings specially classified for tax purposes--Lands included.
10-4-24.10 Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
10-4-24.11 Reduction of tax on dwelling owned by paraplegic.
10-4-24.12 Percentage of paraplegic's tax reduction for single-member household.
10-4-24.13 Percentage of paraplegic's tax reduction for multiple-member household.
10-4-24.14 Reduction of tax on dwelling owned by paraplegic--Application.
10-4-24.15 Paraplegic tax reduction--Annual increase--Index factor.
10-4-25 Cemetery lot exempt.
10-4-26 Exemption from property tax penalties of persons serving in armed forces during hostilities.
10-4-27 10-4-27. Repealed by SL 1978, ch 72, § 30.
10-4-28 10-4-28. Repealed by SL 1992, ch 80, § 17.
10-4-29 Repealed by SL 2012, ch 60, § 1.
10-4-30 Single-family dwellings of disabled or senior citizens classified.
10-4-31 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5.
10-4-33 Repealed
10-4-34 Repealed
10-4-35 Wellness center defined--Taxable percentage.
10-4-36 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7.
10-4-39 Exemption of facility operated as a multi-tenant business incubator.
10-4-40 Partial exemption--Owner-occupied dwellings of certain disabled veterans.
10-4-41 Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans.
10-4-42 Renewable resource defined.
10-4-43 Renewable energy facility defined.
10-4-44 Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption.
10-4-45 Renewable energy property not subject to discretionary formulas.
10-4-46 Labor union property used exclusively for educational purpose exempt.
10-4-47 Rejected by referendum.
10-5-1
Real estate assessed where situated.
10-5-2
Road, bridge, or railroad property assessed within county.
10-5-3 to 10-5-4.1. Repealed.
10-5-5
Merchants' and manufacturers' property assessed at place of business.
10-5-6
Repealed.
10-5-7
Repealed.
10-5-8 to 10-5-14. Repealed.
10-5-15
Appeal from county commissioners on decision as to place of assessment.
10-5-16
Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
10-5-17
Time of appeal from secretary--Transcript--Hearing de novo and judgment.
10-5-18
Improvements on leased sites owned by municipality subject to levy by municipality.
CHAPTER 10-6
ANNUAL ASSESSMENT OF PROPERTY
10-6-1 Transferred to § 10-6-101.
10-6-1.1 Transferred to § 10-6-102.
10-6-1.2 Transferred to § 10-6-103.
10-6-1.3 Transferred to § 10-6-104.
10-6-1.4 Repealed
10-6-2 Transferred to § 10-6-105.
10-6-2.1 10-6-2.1, 10-6-2.2. Repealed by SL 1992, ch 80, §§ 30, 31.
10-6-3 10-6-3. Repealed by SL 2000, ch 42, § 1.
10-6-3.1 Repealed
10-6-4 Transferred to § 10-6-107.
10-6-5 10-6-5. Repealed by SL 1992, ch 80, § 33.
10-6-6 10-6-6. Repealed by SL 2000, ch 42, § 2.
10-6-7 10-6-7. Repealed by SL 1992, ch 80, § 34.
10-6-8 Transferred to § 10-6-108.
10-6-9 10-6-9. Repealed by SL 2000, ch 42, § 3.
10-6-10 Repealed
10-6-11 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42.
10-6-17 10-6-17. Repealed by SL 2000, ch 42, § 4.
10-6-18 10-6-18. Repealed by SL 1982, ch 86, § 3.
10-6-19 10-6-19. Repealed by SL 1992, ch 80, § 43.
10-6-20 Repealed
10-6-21 Repealed
10-6-22 Repealed
10-6-23 10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46.
10-6-25 Transferred to § 10-6-109.
10-6-25.1 10-6-25.1, 10-6-25.2. Repealed by SL 2000, ch 42, §§ 6, 7.
10-6-26 10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6.
10-6-28 10-6-28. Repealed by SL 1992, ch 80, § 47.
10-6-29 10-6-29. Repealed by SL 2000, ch 42, § 8.
10-6-30 10-6-30. Repealed by SL 1992, ch 80, § 48.
10-6-31 Transferred to § 10-6-110.
10-6-31.1 Transferred to § 10-6-111.
10-6-31.2 Transferred to § 10-6-106.
10-6-31.3 Transferred to § 10-6-112.
10-6-31.4 Transferred to § 10-6-113.
10-6-31.5 Transferred to § 10-6-114.
10-6-31.6 Transferred to § 10-6-115.
10-6-31.7 Transferred to § 10-6-116.
10-6-31.8 Transferred to § 10-6-117.
10-6-31.9 Transferred to § 10-6-118.
10-6-32 10-6-32. Repealed by SL 1995, ch 55.
10-6-33 Transferred to § 10-6-119.
10-6-33.1 10-6-33.1. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.2 Repealed
10-6-33.3 Transferred to § 10-6-120.
10-6-33.4 10-6-33.4. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.5 Repealed
10-6-33.6 10-6-33.6. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.7 Repealed
10-6-33.8 Transferred to § 10-6-121.
10-6-33.9 Transferred to § 10-6-122.
10-6-33.10 10-6-33.10. Repealed by SL 1995, ch 68, § 64.
10-6-33.11 10-6-33.11. Repealed by SL 2000, ch 42, § 9.
10-6-33.12 Transferred to § 10-6-123.
10-6-33.13 Transferred to § 10-6-124.
10-6-33.14 10-6-33.14 to 10-6-33.20. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.21 Transferred to § 10-6-125.
10-6-33.22 Transferred to § 10-6-126.
10-6-33.23 10-6-33.23 to 10-6-33.27. Repealed by SL 2008, ch 44, §§ 23, 24, eff. July 1, 2009.
10-6-33.28 Transferred to § 10-6-127.
10-6-33.29 Transferred to § 10-6-128.
10-6-33.30 Transferred to § 10-6-129.
10-6-33.31 Transferred to § 10-6-131.
10-6-33.32 Transferred to § 10-6-130.
10-6-33.33 Transferred to § 10-6-132.
10-6-33.34 Transferred to § 10-6-133.
10-6-33.35 Transferred to § 10-6-134.
10-6-33.36 Repealed
10-6-33.37 Repealed
10-6-33.38 Repealed
10-6-34 10-6-34. Repealed by SL 2000, ch 42, § 10.
10-6-34.1 Transferred to § 10-6-136.
10-6-35 Repealed
10-6-35.1 Repealed
10-6-35.2 Transferred to § 10-6-137.
10-6-35.3 Repealed
10-6-35.4 Transferred to § 10-6-138.
10-6-35.5 10-6-35.5 to 10-6-35.7. Repealed by SL 1978, ch 74, § 12.
10-6-35.8 10-6-35.8 to 10-6-35.18. Repealed by SL 2010, ch 47, §§ 8 to 18.
10-6-35.19 Repealed
10-6-35.20 Repealed
10-6-35.21 Repealed
10-6-35.22 Repealed
10-6-35.23 Transferred to § 10-6-139.
10-6-35.24 Repealed
10-6-35.25 Repealed
10-6-35.26 Repealed
10-6-35.27 Transferred to § 10-6-140.
10-6-36 Repealed
10-6-36.1 Transferred to § 10-6-145.
10-6-36.2 Transferred to § 10-6-146.
10-6-36.3 Transferred to § 10-6-147.
10-6-37 Transferred to § 10-6-148.
10-6-38 Transferred to § 10-6-149.
10-6-39 Transferred to § 10-6-150.
10-6-40 Transferred to § 10-6-151.
10-6-41 10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50.
10-6-43 Transferred to § 10-6-152.
10-6-44 Transferred to § 10-6-153.
10-6-45 10-6-45. Repealed by SL 1992, ch 80, § 51.
10-6-46 10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2.
10-6-48 10-6-48. Repealed by SL 1992, ch 80, § 52.
10-6-49 10-6-49. Repealed by SL 2011, ch 51, § 1.
10-6-50 Transferred to § 10-6-154.
10-6-51 Transferred to § 10-6-156.
10-6-52 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18.
10-6-54 Repealed
10-6-55 Repealed
10-6-56 Transferred to § 10-6-141.
10-6-57 Transferred to § 10-6-142.
10-6-58 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8.
10-6-66 Transferred to § 10-6-143.
10-6-66.1 10-6-66.1. Transferred to § 10-13-39.1.
10-6-67 Transferred to § 10-6-144.
10-6-68 10-6-68. Repealed by SL 2000, ch 42, § 22.
10-6-69 10-6-69. Repealed by SL 1998, ch 50, § 1.
10-6-70 10-6-70. Transferred to § 10-21-36.
10-6-71 10-6-71. Transferred to § 10-21-37.
10-6-72 10-6-72. Transferred to § 10-21-38.
10-6-73 10-6-73. Transferred to § 10-21-39.
10-6-74 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014.
10-6-75 Transferred to § 10-6-155.
10-6-76 Repealed
10-6-77 Repealed
10-6-78 Transferred to § 10-6-157.
10-6-101 Definition of terms.
10-6-102 Mill levy defined--Substitution.
10-6-103 One mill defined--Substitution.
10-6-104 Fair market value and full and true value defined.
10-6-105 Period during which assessment made--Date of assessment.
10-6-106 Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands.
10-6-107 Reserved.
10-6-108 Statement of real property required of taxpayers.
10-6-109 Viewing of property--Inspection of records--Recording assessed value.
10-6-110 Classification of property--Notation by director.
10-6-111 Agricultural land taxed without regard to zoning.
10-6-112 Classification of agricultural land--Criteria.
10-6-113 Property tax freeze authorized for agricultural property of beginning farmer.
10-6-114 Criteria for qualifying for tax freeze on agricultural property of beginning farmer.
10-6-115 State-owned public shooting area or game production area assessed and taxed as agricultural land.
10-6-116 Agricultural land--Riparian buffer strip described--Additional county board authorization.
10-6-117 Agricultural land--Riparian buffer strip classification--Criteria.
10-6-118 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip.
10-6-119 Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered.
10-6-120 Property not used for agriculture separately assessed.
10-6-121 Minimum and maximum median sales to assessment ratio.
10-6-122 Maximum coefficient of dispersion.
10-6-123 Distinction between agricultural and nonagricultural real property.
10-6-124 Promulgation of rules--Purposes.
10-6-125 Assessed value of inundated farmlands--Classification.
10-6-126 Request for special assessment for inundated farmland--Time limit--Description of land.
10-6-127 Agricultural land to be assessed based on agricultural income value.
10-6-128 Agricultural income value--Determination--Database of cropland data.
10-6-129 Factors used for percentage of annual earning capacity.
10-6-130 Soil classification--Land categorization--Director adjustments.
10-6-131 Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained--Shelterbelt defined.
10-6-132 Classification of buildings and structures.
10-6-133 Fair market value of agricultural land.
10-6-134 Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation.
10-6-135 Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force.
10-6-136 Centrally assessed operating property classified--Percentage of value at which equalized.
10-6-137 Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures.
10-6-137.1 Discretionary formula for reduced taxation of new residential structures.
10-6-138 Municipal adoption of reduction for new property.
10-6-139 Adoption of assessed value formula by governing board of improvement district.
10-6-140 [Effective until June 30, 2025] Real property receiving discretionary formula prior to July 1, 2020.
10-6-141 Boundaries of redevelopment neighborhood.
10-6-142 Standards for redevelopment neighborhood property within municipality.
10-6-143 Classification of certain residential property.
10-6-144 Valuation of certain residential property.
10-6-145 Unrecorded improvements to real property--Notification of value to county auditor.
10-6-146 Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor.
10-6-147 Petition for reversal of director's decision--Notice and hearing.
10-6-148 Railroad and highway rights-of-way deducted in valuing land.
10-6-149 Real estate list included in assessment lists, rolls, and book--Contents.
10-6-150 Form for real estate list.
10-6-151 Equalization director's affidavit attached to real estate list.
10-6-152 Records of county auditor or treasurer authorized as tax records.
10-6-153 Delivery of updated records to boards of equalization--Open to public inspection.
10-6-154 Notice of assessment--Required information--Promulgation of rules.
10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
10-6-156 Counties not in compliance--Basis of request for and issuance of certificate of compliance.
10-6-157 Consideration of federal income tax credits in assessing property prohibited.
CHAPTER 10-6A
FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
10-6A-1 Definition of terms.
10-6A-2 Freeze on assessment of single-family dwellings--Conditions determining entitlement.
10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
10-6A-5 Applications to include supporting documents.
10-6A-6 County treasurer to determine eligibility.
10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment.
10-6A-7.1 Records of values of frozen assessments.
10-6A-8 10-6A-8. Repealed by SL 1981, ch 81, § 6.
10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals.
10-6A-10 10-6A-10. Repealed by SL 1995, ch 53, § 11.
10-6A-11 Refund eligibility unaffected.
10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.
CHAPTER 10-6B
PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
10-6B-1 Definition of terms.
10-6B-2 Adoption of chapter by governing board of municipality.
10-6B-3 Amount of reduction in income allowed for taxes paid.
10-6B-4 Requirements for reduction of real property taxes due on single family dwelling.
10-6B-5 Survival of right to file claim.
10-6B-6 Amount of reduction of real property taxes due for a single-member household.
10-6B-7 Amount of reduction of real property taxes due for a multiple-member household.
10-6B-7.1 Reduction of real property taxes due--Annual increase--Index factor.
10-6B-8 Eligibility of head of household for reduction--Requirements.
10-6B-9 Claims for reduction of real property taxes--Forms.
10-6B-10 Applicant not required to record on application amount claimed--Reduction computed by county auditor.
10-6B-11 Documentary evidence.
10-6B-12 Claim for reduction signed and delivered to county auditor.
10-6B-13 Reduction of taxes by county treasurer.
10-6B-14 Protest of denial of reduction--Hearing.
10-6B-15 Denial of reduction because of refund or freeze.
CHAPTER 10-6C
LOW-INCOME ELDERLY PROPERTY TAX RELIEF
10-6C-1 Definitions.
10-6C-2 Prohibiting collection of certain single-family dwelling property taxes--Qualifications.
10-6C-3 Application--Forms--Promulgation of rules.
10-6C-4 Documentary evidence included with application.
10-6C-5 County treasurer to determine qualification.
10-6C-6 Hearing allowed upon denial.
10-6C-7 Recipient of other property tax relief ineligible.
10-6C-8 Prohibited property taxes as a lien on property--Interest.
10-6C-9 Prohibited property taxes not delinquent.
10-6C-10 Uncollected taxes not to exceed the value of the property.
10-6C-11 County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.
CHAPTER 10-9
ASSESSMENT OF MOBILE HOMES
10-9-1 Mobile home defined.
10-9-2 Assessment and taxation in lieu of other taxes--Exceptions.
10-9-3 Annual listing of mobile home with county director--Information and copy of title furnished.
10-9-3.1 Listing of mobile home on sale by dealer--Notation of taxes paid.
10-9-3.2 Affidavit of taxes paid and registration of mobile home required for transfer of title.
10-9-4 Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant.
10-9-5 Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment.
10-9-6 10-9-6. Repealed by SL 2011, ch 52, § 1.
10-9-7 Valuation of mobile homes.
10-9-8 Proration of tax on mobile homes taxable for part of year.
10-9-9 Levy of tax by application of mill rate.
10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies.
10-9-10.1 Removal of mobile home from state--Refund of tax on pro rata basis.
10-9-11 Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense.
10-9-12 Pecuniary penalty for delay in payment of tax.
10-9-13 Lien of tax on mobile home--Collection of delinquent tax.
10-9-13.1 Time for collection of delinquent tax--Notification and publication--Distress warrant.
10-9-14 Distribution of taxes collected.
10-9-15 Payment under protest and appeal to board of equalization.
10-9-15.1 Collection of taxes on mobile homes removed from county.
CHAPTER 10-10
CLASSIFICATION AND VALUATION OF REAL ESTATE
10-10-1 Petition by freeholders for county classification of real property--Number of signers--Time of filing.
10-10-2 Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
10-10-3 10-10-3. Repealed by SL 1985, ch 77, § 42.
10-10-4 Preparation of list of taxable real estate within county--Land acquired from government.
10-10-5 Classification of real estate--Factors considered--Inspection and hearings.
10-10-6 Rules for classification of real property.
10-10-7 Classification records filed with county auditor--Valuation by county commissioners.
10-10-8 Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners.
10-10-9 Changes in classification and valuation--Notice to taxpayers.
10-10-10 Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue.
10-10-11 Appeal from county board in classification, valuation and equalization matters.
10-10-12 10-10-12. Repealed by SL 1994, ch 73, § 13.
10-10-13 Time for taking appeal.
10-10-14 Petition and special election on township resurvey for tax purposes.
10-10-15 Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes.
10-10-16 Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments.
10-10-17 10-10-17 to 10-10-19. Transferred to §§ 10-4-30 to 10-4-32.
CHAPTER 10-11
EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
10-11-1 County auditor to add omitted property to assessment rolls.
10-11-2 Correction of assessment rolls by addition of property and valuation.
10-11-3 Notice to property owner or occupant to show cause before addition of property to assessment rolls.
10-11-4 Addition of property and valuation after failure of owner to show cause against assessment.
10-11-5 Addition of omitted tax to tax list--Certification to county treasurer--Warrant for collection--Evidence filed by county auditor.
10-11-6 Notice mailed to taxpayer of addition of omitted property.
10-11-7 Entry of omitted taxes on duplicate tax list--Collection.
10-11-8 Power of state department to direct addition of omitted property--Procedure.
10-11-9 Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property.
10-11-10 Change of tax lists to correct error in computation or extension.
10-11-11 Change of assessment and tax lists to add omitted property discovered by treasurer.
10-11-12 Form of amendments to tax lists.
10-11-13 Composition of local boards of equalization--Time and place of annual meeting.
10-11-13.1 10-11-13.1, 10-11-13.2. Repealed by SL 1977, ch 89, § 9.
10-11-14 Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members.
10-11-15 Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum.
10-11-16 Appeal to local board of equalization--Notice of appeal.
10-11-16.1 Appeals--Notice of decision by local board of equalization.
10-11-17 10-11-17. Repealed by SL 1993, ch 86, § 9.
10-11-18 10-11-18. Repealed by SL 1992, ch 80, § 108.
10-11-19 Addition of omitted property by local board--Procedure for assessment.
10-11-20 Notice to taxpayer before increase in assessment by local board.
10-11-21 Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners.
10-11-22 Right of appeal from local board to county board of equalization.
10-11-23 Method of appeal to county board.
10-11-24 10-11-24. Repealed by SL 1993, ch 86, § 14.
10-11-25 Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
10-11-26 Powers of county board of equalization--De novo appeals.
10-11-26.1 Notice of decision by county board of equalization--Publication of minutes.
10-11-27 Complaint to local board required before consideration by county board.
10-11-28 10-11-28. Repealed by SL 1993, ch 86, § 18.
10-11-29 Addition of omitted property by county board--Procedure for assessment.
10-11-30 10-11-30. Repealed by SL 1993, ch 86, § 20.
10-11-31 Changes in real property assessments not to create inequalities requiring complete reassessment.
10-11-32 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22.
10-11-34 Increase in individual assessment--Advance notice required.
10-11-35 10-11-35. Repealed by SL 1993, ch 86, § 24.
10-11-36 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115.
10-11-38 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27.
10-11-40 Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
10-11-41 Correction of assessment lists to show changes by county board--Abstracts of lists.
10-11-42 Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
10-11-42.1 Powers of secretary of revenue--De novo appeals.
10-11-42.2 Notice of decision by Office of Hearing Examiners.
10-11-42.3 Designated shareholder permitted to represent subchapter S corporation on appeal.
10-11-43 Appeal from Office of Hearing Examiners to circuit court.
10-11-44 Appeal from county board of equalization to circuit court.
10-11-45 Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
10-11-45.1 Circuit court may award costs against unsuccessful appellant.
10-11-46 10-11-46. Repealed by SL 1994, ch 73, § 19.
10-11-47 Assessments within equalization jurisdiction of secretary of revenue.
10-11-48 Percentage changes by secretary of revenue in real property assessments within county.
10-11-49 10-11-49. Repealed by SL 1992, ch 80, § 117.
10-11-50 Evidence required for percentage change in assessments--Rate of change not to be fractional.
10-11-51 Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
10-11-52 Assessments not invalidated by late transmittal of certificate.
10-11-53 Correction of assessment lists to show changes made by state board--Fractional amounts.
10-11-54 Directors of equalization to report data on assessed valuation and sales to state department.
10-11-55 Annual studies by department of assessment to sales ratios.
10-11-55.1 10-11-55.1. Repealed by SL 1992, ch 83, § 2.
10-11-56 Arms-length transactions included in departmental studies.
10-11-56.5 10-11-56.5. Repealed by SL 2000, ch 42, § 23.
10-11-57 Repealed.
10-11-58 Computation of median level of assessment in each county.
10-11-59 Computation of coefficient of dispersion for each county.
10-11-60 Publication of findings from assessment to sales ratio studies.
10-11-61 10-11-61. Repealed by SL 1995, ch 57, § 41.
10-11-62 10-11-62. Repealed by SL 1993, ch 86, § 33.
10-11-63 Definition of terms.
10-11-64 Annual valuation of property within municipality.
10-11-65 Appeal from assessment to sales ratio studies.
10-11-66 Consolidated board of equalization authorized--Membership.
10-11-67 Filing complaint with consolidated board.
10-11-68 Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
10-11-69 Assessment of omitted property by consolidated board.
10-11-70 Notice of raise in assessment by consolidated board.
10-11-71 Voting on property valuation by consolidated board--Oath of board members--Annual session.
10-11-72 Consolidated board authority.
10-11-73 Written notice of consolidated board decisions.
10-11-74 Placement of omitted property on taxing district books by consolidated board.
10-11-75 Reassessment of taxing district caused by consolidated board decision prohibited.
10-11-76 Appeal of consolidated board of equalization's decision.
10-11-77 Application of §§ 10-11-13 to 10-11-31.
10-11-78 Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs.
CHAPTER 10-12
STATE AND LOCAL PROPERTY TAX LEVIES
10-12-1 Levy of state tax--Purposes covered by levy.
10-12-2 Maximum state levy.
10-12-3 Determination of rate of state levy--Certification and deduction of amounts available from other sources.
10-12-4 Constitutional limitations on state levy to be observed.
10-12-5 State treasurer to transfer sums to interest and debt service funds.
10-12-6 10-12-6. Repealed by SL 2005, ch 149, § 1.
10-12-7 Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
10-12-7.1 10-12-7.1. Repealed by SL 1992, ch 73, § 1.
10-12-7.2 10-12-7.2. Repealed by SL 2003, ch 53, § 2.
10-12-8 Annual county levy for general purposes--Estimate of expenses as basis for levy.
10-12-9 Purposes for levy of county taxes.
10-12-9.1 10-12-9.1. Repealed by SL 1985, ch 77, § 42.
10-12-9.2 Levy for library purposes--Certain municipalities exempted.
10-12-10 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29.
10-12-12 10-12-12. Repealed by SL 1985, ch 77, § 42.
10-12-13 County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
10-12-13.1 Authorization of increased tax levy--Publication.
10-12-14 Payment to municipalities from federal matching-aid levy.
10-12-15 County highway and bridge reserve fund exempt from budget law.
10-12-16 Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
10-12-17 Use of general road and bridge funds for matching aid permitted.
10-12-18 10-12-18. Repealed by SL 2014, ch 55, § 1.
10-12-19 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33.
10-12-21 Maximum county levy for all purposes.
10-12-21.1 Levies in addition to limit.
10-12-23 10-12-23. Repealed by SL 1982, ch 28, § 34.
10-12-24 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29.
10-12-26 Annual levy of organized township--Certification to county auditor.
10-12-27 Township levy for bond interest and debt service fund--Surplus transferred to general fund.
10-12-28 Maximum rate of township levy.
10-12-28.1 Additional township levy for fire protection and emergency medical services.
10-12-28.2 Authorization of tax levy for secondary road capital improvement fund.
10-12-29 Annual school district levy--Report to county auditor--Spread against property.
10-12-30 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59.
10-12-31.1 Adjusting level of assessment for school districts.
10-12-31.2 10-12-31.2. Repealed by SL 1986, ch 88, § 2A.
10-12-31.3 10-12-31.3, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40.
10-12-32 Maximum rate of levy in municipalities.
10-12-32.1 Municipalities incorporated after January 1, 1984.
10-12-33 10-12-33. Repealed by SL 1989, ch 87, § 8.
10-12-34 10-12-34. Repealed by SL 1982, ch 86, § 12.
10-12-34.1 Tax levies based on true and full valuation.
10-12-35 Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
10-12-36 Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
10-12-37 10-12-37. Repealed by SL 1989, ch 91, § 2.
10-12-38 Equalizing assessment of all property between counties.
10-12-39 Equalizing assessment of land and structures on property between counties.
10-12-40 Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
10-12-41 Certification of percent added to or deducted from valuation of property.
10-12-42 General fund--School district--Annual levy.
10-12-42.1 10-12-42.1. Repealed by SL 2002, ch 52, § 2.
10-12-43 Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
10-12-43.1 Excess tax levy--School district capital outlay fund--Restrictions.
10-12-44 Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation.
10-12-45 Rejected by referendum.
CHAPTER 10-12A
TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES
10-12A-1 Definition of terms.
10-12A-2 Legislative findings--Agreements authorized.
10-12A-3 10-12A-3. Repealed by SL 2003, ch 54, § 3.
10-12A-4 Agreement to collect taxes for tribes--Fee.
10-12A-4.1 Approval by Governor and attorney general required--Publication in counties affected.
10-12A-5 Percentage of state and tribal tax proceeds remitted to tribe.
10-12A-6 Duration of collection agreements--Renewal.
10-12A-7 10-12A-7. Repealed by SL 2003, ch 54, § 8.
10-12A-8 State jurisdiction within Indian country.
10-12A-9 Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.
CHAPTER 10-13
PROPERTY TAX RELIEF
10-13-1 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11.
10-13-11 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30.
10-13-20 Construction of chapter.
10-13-21 Promulgation of rules.
10-13-22 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13.
10-13-35 Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.
10-13-35.1 Exception to limitation on tax levy increase when consolidating services.
10-13-35.2 Districts' taxing authority returned upon discontinuance of consolidation of services.
10-13-35.3 Revenue payable from real property taxes may be decreased.
10-13-35.4 County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
10-13-35.5 Revenue payable from real property taxes may be increased.
10-13-35.6 Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
10-13-35.7 Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
10-13-35.8 Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
10-13-35.9 Rural fire district--Increase of revenue payable from real property taxes--Limitations.
10-13-35.10 Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
10-13-35.11 Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
10-13-35.12 Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
10-13-35.13 Imposition of levy by resolution--Publication--Reference of decision to voters.
10-13-36 Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
10-13-37 Median level of assessment to be eighty-five percent of market value.
10-13-37.1 Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.
10-13-37.2 Appeal of valuation decision.
10-13-37.3 Application of factor pending appeal.
10-13-37.4 Circuit court may award costs and attorneys' fees.
10-13-37.5 Supreme Court may award attorneys' fees--Motion and itemized statement required.
10-13-38 Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.
10-13-39 Classification of owner-occupied single-family dwelling.
10-13-39.1 Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.
10-13-39.2 Review of owner-occupied single-family classifications determined before July 1, 2005.
10-13-39.3 Ownership requirements for classifying dwellings as owner-occupied.
10-13-40 Eligibility for owner-occupied classification.
10-13-40.1 10-13-40.1, 10-13-40.2. Repealed by SL 2004, ch 86, §§ 1, 2.
10-13-40.3 Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
10-13-40.4 Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.
10-13-41 10-13-41. Repealed by SL 2004, ch 86, § 3.
10-13-42 10-13-42. Repealed by SL 1997, ch 54, § 4.
10-13-43 Information provided by county auditor to Department of Revenue.
10-13-44 10-13-44. Repealed by SL 2015, ch 39, § 5.
10-13-45 Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.
10-13A-1, 10-13A-1.1. Repealed.
10-13A-2
Repealed.
10-13A-3
Repealed.
10-13A-3.1 to 10-13A-9. Repealed.
10-17-1
Preparation of list for each assessment district--Lands and lots listed.
10-17-2
Calculation and extension of tax levies--Limitations on levies applied.
10-17-3
Extension of total consolidated tax--Apportionment to state and subdivisions.
10-17-4
Recapitulation of columns in tax list.
10-17-5
Repealed.
10-17-6
Repealed.
10-17-7
Preparation of tax list--Notation as to real property sold for taxes.
10-17-8
Warrant for collection of taxes attached to duplicate tax list.
10-17-9
Charging county treasurer with amount in tax lists--Additional assessments--Credit
for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.
10-18-1
Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate
outstanding on real property sold for taxes.
10-18-1.1
Time allowed for abatement or refund of invalid, inequitable or unjust tax.
10-18-2
Compromise, abatement or rebate of uncollectible tax--Circumstances in which
authorized--Apportionment among funds and taxing districts.
10-18-3
Procedure applicable to compromise of uncollectible taxes.
10-18-4
Contents and verification of application for abatement or refund.
10-18-5
Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
10-18-6
Concurrence of municipal governing body required for abatement of tax within
municipal corporation.
10-18-7
Certification of municipal action where concurrence required--Failure to file
certificate as concurrence.
10-18-8
Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
10-18-9
Correction of tax lists on grant of abatement or compromise.
10-18-10
Order and payment of refund--Charging to tax districts.
10-18-11
Credit to county for state tax abated or refunded.
10-18-12
Appeal from county commissioners to circuit court.
10-18-13
Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
10-18-14
Retroactive application of chapter.
10-18-15
Payment of property tax refunds for taxes erroneously collected.
10-18-16
Refund date for property taxes erroneously collected.
10-18-17
Interest on property taxes erroneously collected.
CHAPTER 10-18A
PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
10-18A-1 Definition of terms.
10-18A-1.1 Reduction in income allowed for taxes paid--Determination of amount.
10-18A-2 Refund of taxes paid on single family dwelling--Conditions.
10-18A-3 Refund denied after refund of sales tax.
10-18A-4 Right to file lost on death.
10-18A-5 Single-member household refund schedule.
10-18A-6 Multiple-member household refund schedule.
10-18A-6.1 Multiple-member household refund--Eligibility of head of household--Conditions.
10-18A-7 Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.
10-18A-8 Amount claimed not required on application--Computation by county auditor.
10-18A-9 Documentary evidence in application.
10-18A-10 Signing of refund claim--Delivery to proper officer.
10-18A-11 Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.
10-18A-12 Appropriations insufficient for all payments--Proration to timely filed claims.
10-18A-13 Hearing on denial of claim--Time for demand.
10-18A-14 Fraudulent refund claims as petty offense.
10-18A-15 Promulgation of rules.
10-18A-16 Distribution of unspent sales and property tax refunds.
10-20-1 to 10-20-9. Repealed.
10-20-10
Removal or destruction of building in municipality before taxes paid as
misdemeanor--Lien on lot and materials--Condemned fire hazards excepted.
10-20-11
Removal of building from land outside municipality before taxes paid as
misdemeanor--Lien on building and lot.
10-21-1
Treasurer to collect taxes
.
10-21-1.1
Written bill sent to each property taxpayer--Contents--Tax levy sheet.
10-21-1.2
Definitions applicable to chapters 10-21 to 10-26.
10-21-2
Demand not necessary to fix liability--Duty of taxpayer.
10-21-3
Repealed.
10-21-4
Due date of taxes.
10-21-5
Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and
trust administration.
10-21-6
Repealed.
10-21-7
Acceptance of partial payments authorized by county commissioners--Designation
of real property to which partial payment applied.
10-21-7.1
Monthly payment of property taxes by electronic transmission.
10-21-7.2
Deadline for electronically transmitted payments.
10-21-7.3
Determining delinquency of electronically transmitted payments.
10-21-7.4
Receipt for payments.
10-21-8
Proportionate share of taxes paid by part owner of real estate--Interest relieved from
sale for delinquent taxes.
10-21-9, 10-21-10. Repealed.
10-21-11 to 10-21-13.
Repealed
.
10-21-14
Receipts for payment to taxpayer and county auditor--Contents--Violation as
misdemeanor.
10-21-15
Repealed.
10-21-16
Binding and numbering of tax receipts--Separate series used for separate years.
10-21-17
Intentionally issuing tax receipt or duplicate stating payment in warrants or order
when payment in cash constitutes theft.
10-21-18
Fraudulent variations between tax receipt and duplicate as theft.
10-21-19
Posting of payments to tax list.
10-21-20
Treasurer to sign plat certifying payment in full of taxes on platted real property.
10-21-21
Procedures to ensure proper amount of taxes collected and deposited--Liability of
treasurer for deficiencies.
10-21-22
Repealed.
10-21-23
Delinquency dates for real property taxes--Interest.
10-21-24
Repealed.
10-21-25
Penalty and interest collected in addition to principal amount.
10-21-26
Repealed.
10-21-27
Distribution of tax collections to taxing districts.
10-21-28 to 10-21-30.
Repealed
.
10-21-31
Addition of unreported real property improvements to tax roll--Notice to owner of
property--Hearing.
10-21-32
Collection of taxes and interest on improvement from first assessment date after
property was improved.
10-21-33
Taxes as perpetual lien.
10-21-34
Continuing authorization for payment of property taxes permitted--Electronic
transfers.
10-21-35
Divided assessment when portion of real property purchased.
10-21-36
Manufactured home on site for certain short time period exempt from taxes.
10-21-37
Manufactured home assessed as real property that owner plans to move or destroy
before November first of following year--Tax levy--Taxes to be paid in full.
10-21-38
Manufactured home assessed as real property on which taxes are payable and that
owner plans to move or destroy--Taxes to be paid in full.
10-21-39
No taxes due on manufactured home in dealer's inventory.
CHAPTER 10-22
COLLECTION OF DELINQUENT PROPERTY TAXES
10-22-1 Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site.
10-22-2 Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges.
10-22-3 10-22-3. Repealed by SL 2000, ch 47, § 4.
10-22-3.1 10-22-3.1. Transferred to § 10-23-2.4.
10-22-4 10-22-4. Repealed by SL 1992, ch 80, § 176.
10-22-5 Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county.
10-22-5.1 10-22-5.1, 10-22-5.2. Repealed by SL 1982, ch 96, §§ 2, 3.
10-22-6 10-22-6. Repealed by SL 1992, ch 80, § 178.
10-22-7 Warrant to treasurer for amount deducted from claim against county.
10-22-8 Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site.
10-22-9 Form of treasurer's distress warrant.
10-22-10 Delivery of distress warrant to sheriff--Collection of tax by seizure of property.
10-22-11 Exemption from seizure limited to property absolutely exempt.
10-22-12 Failure of sheriff to execute distress warrant as nonfeasance in office.
10-22-13 Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure.
10-22-14 Sheriff to check records for encumbrances against property.
10-22-15 Seizure of unencumbered before encumbered property--Priority of tax lien.
10-22-16 Execution of warrant by service of warrant and notice of levy--Service by mail or posting.
10-22-17 Seizure without moving property--Notice filed with register of deeds.
10-22-18 Notice of sale of property--Contents--Posting and mailing.
10-22-19 Release of property seized on payment of taxes to sheriff.
10-22-20 Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt.
10-22-21 Sale of property at public auction--Effect of sale--Sheriff's certificate of sale.
10-22-22 Adjournment of sale--Notice.
10-22-23 Return of property if not sold--Taxes remain unpaid.
10-22-24 Sheriff's return on distress warrant--Contents.
10-22-25 Payment to treasurer of amount collected by sheriff--Receipt.
10-22-26 Uncollected balance remains collectible--Subsequent remedies.
10-22-27 Surplus returned to owner--Deposit in county general fund if owner cannot be found.
10-22-28 Sheriff's Fees--Costs--Collection of taxes.
10-22-29 10-22-29. Repealed by SL 2018, ch 63, § 59.
10-22-30 Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list.
10-22-31 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62.
10-22-33 Distress warrants required for all taxes not declared uncollectible.
10-22-34 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to 194.
10-22-42 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3.
10-22-47 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to 200.
10-22-53 Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue.
10-22-54 Action in another state or federal court.
10-22-55 Ancillary remedies and proceedings.
10-22-56 Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited.
10-22-57 Defenses--Reassessment--Judgment for correct amount due.
10-22-58 Employment of assistance outside state for collection from taxpayer who has moved from state--Commission.
10-22-59 Reciprocal enforcement of tax liability with other states--Proof of authority.
10-22-60 Taxes, penalties, and interest subject to reciprocal enforcement.
10-22-61 Attorney general authorized to bring action in other states.
10-22-62 Applicability of chapter.
10-23-1
Special assessment delinquencies certified to treasurer--Collection by sale of property
as for taxes.
10-23-1.1
Application of assessment procedures.
10-23-2
Publication or posting of notice of sale of tax certificate--Reconciliation of published
list to tax list.
10-23-2.1
Additional notices to owner, special assessment certificate holder, and municipal
finance officer.
10-23-2.2
Repealed.
10-23-2.3
Publication of information about delinquent taxpayer authorized.
10-23-2.4
Notice to seller and buyer under contract for deed.
10-23-2.5
Homestead exemption--Property owner meeting certain requirements to notify
treasurer--Penalty.
10-23-3
Contents of notice of sale.
10-23-4
Combined description of tracts assessed to same person.
10-23-5
Charge against property for publication--Payment of cost of publication.
10-23-6
Amounts paid to newspapers for publication of notice of sale.
10-23-7
Time and place of annual sale--Adjournment from day to day--All taxable property
subject to sale except certain homesteads.
10-23-8
Offer of tax certificate and receipt of bids--Lowest interest rate as best
bid--Maximum interest rate--Fee on redemption of tax certificate.
10-23-9
New sale on bidder's failure to pay--Civil action against bidder.
10-23-10
Conduct of sales for delinquent special assessments--Redemption right--Notice for
issuance of tax deed.
10-23-11
Return of sale to be filed with county auditor--Contents.
10-23-12
Private sale of tax certificate not sold at public sale--Tax receipt.
10-23-13
Repealed.
10-23-14
Mistaken or wrongful sale of tax certificate--Refund to purchaser.
10-23-15
Assessment canceled by federal or state government after sale--Refund to purchaser
10-23-16
Tax liability after assessment for which property sold with refund to purchaser.
10-23-17
Apportionment to taxing districts of refunds to purchaser.
10-23-18
Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of
proceedings.
10-23-19
Treasurer's fees--Notation of deed in tax certificate records.
10-23-20
Tax receipt for property described in tax certificate.
10-23-21
Assignment of tax certificate--Presentation to and entry by treasurer.
10-23-22
Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition
to amount paid under certificate--Tax receipt.
10-23-23
Entry on county tax lists of tax certificate sold for delinquent special
assessments--Interest.
10-23-24
Bidding off on behalf of county as purchaser at tax sale.
10-23-25
Tax certificate issued to county--Tax receipt not issued--Interest.
10-23-26
Readvertising and sale not permitted after acquisition by county.
10-23-27
Unpaid and subsequent taxes to be paid before assignment of tax certificate
purchased by county.
10-23-28
Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by
purchaser.
10-23-28.1
Sale of tax certificates prohibited unless section waived by county commissioners.
10-23-29 Tax sales not invalidated by irregularities.
10-23-30, 10-23-31. Repealed.
10-23-32 Chapter applicable to collection of taxes owed on unreported improvements.
10-23-33 Sale of tax certificate where electronically transmitted taxes delinquent.
10-24-1
Right to redeem tax certificate before issuance of tax deed--Amount
due--Memorandum and receipt by treasurer.
10-24-2
Return of tax certificate as release of claims--Notations in record by treasurer.
10-24-3
Time allowed for redemption by persons under disability--Right to partition
preserved.
10-24-4
No fees for services in redemption.
10-24-5
Right to redeem tax certificate bid off by county--Tax receipt--Notations in record
by treasurer.
10-24-6
Payment of subsequent taxes without full redemption from county--Receipt.
10-24-7
County right to require payment of taxes preserved.
10-24-8
Disinterested persons not granted lien or claim.
10-24-9 to 10-24-15.
Repealed
.
10-24-16
Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate.
10-24-17
Notice to certificate holder of redemption from tax certificate sale.
CHAPTER 10-25
TAX DEEDS
10-25-1 Period within which tax deed may be procured.
10-25-2 Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts.
10-25-3 Persons entitled to notice of intention to take tax deed.
10-25-4 Additional persons entitled to notice.
10-25-5 Service of notice of intention to take tax deed--Personal service--Publication--Mailing.
10-25-6 Service on decedent's personal representative, heirs, or beneficiaries.
10-25-7 Service of notice to holder of special assessment certificate or tax certificate--When service not required.
10-25-8 Completion of service by filing of affidavit--Expiration of right of redemption.
10-25-8.1 Failure to redeem tax certificate.
10-25-9 Costs added to amount required for redemption.
10-25-10 Purchase of prior tax certificates required before issuance of deed.
10-25-11 Preparation and delivery of tax deed--Fee.
10-25-12 Title and possessory right vested by tax deed.
10-25-13 Contents of tax deed--Prima facie evidence of regularity of proceedings.
10-25-14 Tax deed based on private sale.
10-25-15 Cancellation of certificate on delivery of deed--Proof and bond for lost certificate.
10-25-16 Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
10-25-17 Limitation not applicable to certificates held by county--Time allowed after assignment by county.
10-25-18 Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien.
10-25-19 Acts constituting commencement and completion of proceedings to procure tax deed.
10-25-20 Tax deed on real property bid in by county.
10-25-21 Repealed.
10-25-22 Repealed.
10-25-23 Repealed.
10-25-24 County action to quiet title acquired by tax deed--Prosecution by state's attorney.
10-25-25 Procedure in quiet title action--Bond not required of county.
10-25-26 Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration.
10-25-27 Repealed.
10-25-28 10-25-28 to 10-25-38. Repealed by SL 1974, ch 68, § 10.
10-25-39 Apportionment of proceeds of sale--Disposing surplus proceeds.
10-25-39.1 County acquisition of real property--Sale of property--Notice of sale required.
10-25-39.2 County acquisition of real property--Public auction of property.
10-25-40 Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void.
10-25-41 Reconveyance to record owner of real property held by county under tax deed--Consideration required.
10-25-42 Price, conditions, and qualifications required by county commissioners for reconveyance to record owner.
10-25-43 Resolution of county commissioners for reconveyance to record owner--Quitclaim deed.
10-25-44 Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee.
10-25-45 Denial of bid on county sale of tax deed property if bidder not current on property taxes.
10-26-1
List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown.
10-26-2
Affidavit of treasurer attached to list--Filing of list.
10-26-3
Filing of list and mailing of notice as notice to owners of proceedings for
enforcement of taxes.
10-26-4
Notice that tax deed will issue--Service on owner and posting--Form of notice.
10-26-5
Publication of notice of county intention to take tax deed--Form.
10-26-5.1
Additional notices required.
10-26-6
Affidavit of completed service of notice to take tax deed--Form.
10-26-7
Execution of tax deed--Form.
10-26-8
Copy of affidavit attached to delinquent tax record.
10-26-9
No fees to county treasurer--Agent or attorney to assist treasurer--Compensation.
10-26-10
Chapter alternative to other procedures.
10-27-1
Injunction against tax collection prohibited--Form of remedy.
10-27-2
Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.
10-27-3
Tender of conceded tax in action to recover property sold for taxes--Acceptance and
deposit of tender.
10-27-4
Dismissal of action on failure by plaintiff to deposit amount tendered.
10-27-5
Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.
10-27-6
Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of
court--Admission not implied from deposit.
10-27-7
Judgment directing disposition of deposit--Payments by county directed.
10-27-8
Costs in action for recovery of property sold for taxes.
10-27-9
Appeals to Supreme Court in action to recover property sold for taxes.
10-28-1
Secretary to assess operating property.
10-28-2
Assets included in operating property.
10-28-3
Annual statement required of railroad company--Date of filing--Contents.
10-28-4
Annual statement of railroad property occupied by warehousemen and others.
10-28-5
Addition to assessment value on failure of railroad to make statements.
10-28-6
Annual list of warehousemen and other occupants of railroad property--Contents.
10-28-7
Time of annual assessment of operating property--Separation of main lines, branches
and sidetracks.
10-28-8
Capital stock and other property included--Nonoperating property excepted.
10-28-9
Allocation of valuation for railroad operating partly without state.
10-28-10
Local assessment of nonoperating property permitted.
10-28-11
Nonoperating property defined--Rules.
10-28-12
Unit valuation of railroad operating property.
10-28-13
Cost approach, market approach and income approach considered in determination
of value of railroad company property.
10-28-14
Department of Transportation to assist in valuation.
10-28-15
Notice to railroad of assessment--Hearing--Notice of equalized assessment.
10-28-16
Notice to county auditors of railroad mileage and assessments--Distribution.
10-28-17
Repealed.
10-28-18
Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts.
10-28-19
Railroad map filed with county auditor--Exemption of operating property from local
assessment.
10-28-20
Notice to county auditor of deeds to railroads--Entry on railroad map.
10-28-21
Application of tax levies against railroad property--Extension in railroad tax book.
10-28-21.1
Repealed.
10-28-21.2
Tax credit for expenses of a capital nature incurred by public railroad or railway
corporation--Application of credit.
10-28-21.3
Expenses of a capital nature defined.
10-28-21.4
Capital improvement plan required to claim tax credit.
10-28-21.5
Notification of completion of capital project--Inspection and audit--Eligibility for
credit--Administrative hearing.
10-28-21.6
Promulgation of rules on capital expense tax credits.
10-28-22
Duplicate railroad tax book delivered to county treasurer--Collection and distribution
of railroad taxes.
10-28-23
Collection of delinquent railroad taxes.
10-28-24
Exemption of railroad companies operating over state-owned rail lines.
10-28-25
Promulgation of rules concerning leased property.
10-29-1
Definition of terms.
10-29-2
Department to assess flight property.
10-29-3
Annual report required of airline company--Date of filing--Contents.
10-29-4
Additional information in annual report--Blanks furnished.
10-29-5
Extension of time for filing of report.
10-29-6
Valuation by department on failure of company to make report--Notice to company.
10-29-7
Examination of corporate books by secretary--Requiring attendance of witnesses and
production of evidence.
10-29-8
Annual assessment of flight property--Information considered--Addition of omitted
property.
10-29-9
Determination of value of flight property.
10-29-9.1
Assessment of flight property for certain turboprops and other propeller driven
aircraft.
10-29-10
Apportionment to state of total value of flight property--Ratios used.
10-29-11
Use of other methods of valuation and apportionment on petition by airline company.
10-29-12
Notice to airline company of hearing--Equalization of assessment.
10-29-13
Repealed.
10-29-14
Application of average tax levy to assessed valuation of flight property.
10-29-15
Allocation of tax proceeds to airports.
10-29-16
Certification to county auditors of taxes assessed on flight property--Date of
payment.
10-29-16.1
Reassessment and reapportionment after gross error.
10-29-16.2
Period allowed for adjustment after reassessment on gross error.
10-29-17
Collection of delinquent taxes.
10-29-18
Airline flight property tax in lieu of use tax.
CHAPTER 10-33
TAXATION OF TELEPHONE COMPANIES
10-33-1 Annual report of gross receipts--Date of filing--Contents.
10-33-2 Gross receipts defined.
10-33-3 10-33-3. Repealed by SL 2011, ch 54, § 2.
10-33-4 Annual report of telephone company property--Date of filing.
10-33-5 Telephone lines listed in annual report--Description.
10-33-6 Telephone exchanges and other property listed in annual report--Description.
10-33-7 Capitalization and financial data listed in annual report.
10-33-8 Additional information given in annual report.
10-33-9 Addition to assessable value for failure to file report.
10-33-10 Operating property assessed for taxation by department.
10-33-11 Time of property assessment--Information to be considered.
10-33-12 10-33-12. Repealed by SL 1998, ch 67, § 2.
10-33-13 Separate valuation of exchanges outside municipalities.
10-33-14 Public Utilities Commission to provide information for uniform and fair taxation.
10-33-14.1 Considerations in determining fair market value of telephone company property.
10-33-15 Notice of assessment and hearing date before secretary of revenue.
10-33-16 Equalization of assessments--Notice to company--Certification to county auditors.
10-33-17 Rates of taxation applied to telephone property.
10-33-18 Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
10-33-19 Collection of delinquent taxes.
10-33-20 Distribution of tax proceeds--Tax receipt.
10-33-21 Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.
10-33-22 Definition of company.
10-33-23 10-33-23. Repealed by SL 2011, ch 54, § 12.
10-33-24 Determination and certification of gross receipts tax payable to school districts.
10-33-25 Time of payment of gross receipts tax.
10-33-26 Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
10-33-27 Penalties for delinquency or failure to report--Collection by distress and sale.
10-33-28 10-33-28. Repealed by SL 2007, ch 52, § 3.
10-33-29 Local taxation of nonoperating property permitted.
10-33-30 Municipally owned utilities exempt.
CHAPTER 10-33A
TAXATION OF TELECOMMUNICATIONS COMPANIES
10-33A-1 Definitions.
10-33A-2 "Telecommunications service" defined.
10-33A-3 Gross receipts defined.
10-33A-4 Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
10-33A-5 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005.
10-33A-5.1 Disposition of revenues--County telecommunications gross receipts fund created.
10-33A-6 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005.
10-33A-6.1 Distribution of moneys.
10-33A-7 Companies subject to tax to apply for tax license--Contents.
10-33A-8 Issuance of tax license--Validity.
10-33A-9 Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.
10-33A-10 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6, 2006.
10-33A-10.1 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-33A-11 10-33A-11. Repealed by SL 2010, ch 69, § 3.
10-33A-12 Appeal.
10-33A-13 10-33A-13. Repealed by SL 2010, ch 69, § 4.
10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.
10-33A-15 Records to be kept by company--Subject to inspection--Retention period.
10-33A-16 Promulgation of rules--Scope.
10-33A-17 Violation of chapter as criminal offense--Classification.
10-33A-18 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-33A-19 Certain property of telecommunications company exempt from property taxes.
10-33A-20 Chapter not applicable to certain tax-exempt property.
10-35-1
Companies subject to tax.
10-35-1.1
Tax on electric generation and transmission facilities used for out-of-state consumers.
10-35-1.2
Generating property of rural electric companies subject to tax.
10-35-1.3
Definitions.
10-35-1.4
Application for partial tax exemption for power generation facility prior to
construction.
10-35-1.5
Partial exemption for power generation facility--Allocation of exemption.
10-35-1.6
Amount of tax exemption during construction of qualifying power generation facility.
10-35-1.7
Definitions.
10-35-1.8
Application for exemption for coal-fired power plant performing environmental
upgrade.
10-35-1.9
Exemption for coal-fired power plant performing environmental upgrade--Allocation
of exemption.
10-35-1.10
Promulgation of rules on environmental upgrade exemption.
10-35-2
Operating property assessed by department.
10-35-3
Annual report required of companies--Date of filing.
10-35-4
Information given in annual report on property within municipalities.
10-35-5
Information given in annual report on property outside municipalities.
10-35-6
Capitalization and financial data given in annual report.
10-35-7
Additional information given in annual report.
10-35-8
Addition to assessable value for failure to file annual report.
10-35-9
Date of annual assessment of property--Information considered--Earnings, income
and franchises considered--Separate valuation of property within municipalities.
10-35-10
Valuation of power and pipelines--Application of property tax levies.
10-35-10.1
Determining fair market value of public utility property.
10-35-11
Notice of assessment to company--Hearing.
10-35-12
Equalization and notice of assessments--Certification to county auditors--Extension,
collection and distribution of tax.
10-35-13
County commissioners' allocation of assessed valuations to taxing districts--Notice
to company.
10-35-14
Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
10-35-15
Collection of delinquent taxes.
10-35-16
Definition of terms.
10-35-17
Alternative annual tax on wind farm property and solar facilities.
10-35-18
Annual tax based on nameplate capacity of wind farm or solar facility.
10-35-19
Annual tax on electricity produced by wind farm producing power for first time
between July 1, 2007 and April 1, 2015.
10-35-19.1
Annual tax on electricity produced by wind farm after March 31, 2015 or by solar
facility.
10-35-20
Renewable facility tax fund.
10-35-21
Distributions from renewable facility tax fund.
10-35-22
Repealed.
10-36-1
Companies subject to tax--Classification of personal property for taxation.
10-36-2
Types of property subject to taxation.
10-36-3
Definition of terms.
10-36-4
Map of lines in county filed with county auditor.
10-36-5
Annual report of electric energy subject to taxation apportioned to counties and
school districts.
10-36-6
Tax levied on electric energy delivered--Credit.
10-36-7
Determination and certification to county auditors of tax payable to counties and
school districts--Extension and certification to treasurer.
10-36-8
Time of payment of tax.
10-36-9
Penalty for delinquent payment--Collection by distress and sale.
10-36-10
Distribution of tax proceeds to school districts.
10-36-11
Tax in lieu of other tax on operating property--Sales and use taxes.
10-36-12
Municipal utilities exempt.
10-36A-1
Property exempt from ad valorem tax.
10-36A-2
Maps of water lines filed with county auditors.
10-36A-3 to 10-36A-8. Repealed.
CHAPTER 10-37
TAXATION OF PIPELINE COMPANIES
10-37-1 Common carriers subject to tax.
10-37-2 Pipeline company defined.
10-37-2.1 Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels--Property used to deliver water for domestic or municipal use exempt from taxation.
10-37-3 Annual statement required of pipeline companies--Date of filing--Contents.
10-37-4 Statement required annually as to real estate owned or used.
10-37-5 Additional information required by secretary.
10-37-6 Accounting rules prescribed by department.
10-37-7 Information used by department on failure of company to file valid report--Penalty addition to valuation.
10-37-8 Property subject to assessment--Earnings and other evidence considered.
10-37-9 Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property.
10-37-9.1 Determining fair market value of pipeline company property.
10-37-10 County commissioners' allocation of assessed valuation to taxing districts--Notice to company.
10-37-11 Map of lines filed with county auditor--Use in allocating valuation to taxing districts.
10-37-12 Assessment of private pipelines--Annual statement by owner.
10-37-13 Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property.
10-37-14 Local assessment of oil company property other than pipelines.
10-37-15 Collection of delinquent taxes--Action in circuit court.
10-37-16 Exemption of gas companies otherwise taxed.
CHAPTER 10-38
ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
10-38-1 Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
10-38-2 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37.
10-38-5 False statement in utility report--Petty offense.
10-38-6 Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.
10-38-7 Disposition of penalties.
10-38-8 Addition to assessment or tax for failure of utility to make report.
10-38-9 False statement or failure to furnish information concerning utility as misdemeanor.
10-38-10 Action in circuit court for collection of tax, penalties and interest.
10-38-11 Allegation of tax liability--Treasurer's books as prima facie evidence.
10-38-12 Judgment for taxes, penalties and costs.
10-38-13 Defenses in action for collection of taxes--Reassessment ordered by court.
10-38-14 Secretary to redetermine tax when set aside by court.
10-38-15 Information required by secretary for purpose of reassessment.
10-38-16 Notice to taxpayer of time and place of reassessment.
10-38-17 Reassessment as of original assessment date.
10-38-18 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40.
10-38-20 Rate of tax on reassessment--Interest from original delinquency date.
10-38-21 Repeated reassessments.
10-38-22 Reassessments subject to laws applicable to original assessment.
10-38-23 General tax laws applicable to collection of special assessments from utilities.
10-38-24 Special assessment--Delinquent utility--Seizure and advertisement of property.
10-38-25 Sale of utility property for special assessment.
10-38-26 Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
10-38-27 Return to utility of property not sold for want of bidders.
10-38-28 Special assessment collection procedure applicable to past delinquencies.
10-38-29 Notice of valuation of centrally assessed property.
10-38-30 Appeal of valuation of centrally assessed property--Notice of appeal.
10-38-31 De novo appeals of centrally assessed property.
10-38-32 Perfection of appeals of centrally assessed property.
10-38-33 Consolidation of appeals of centrally assessed property.
10-38-33.1 Circuit court may award attorney fees against unsuccessful appellant.
10-38-33.2 Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.
10-38-34 Nonparticipation in administrative action not a bar to appeal.
10-39-1 to 10-39-22. Repealed.
10-39-23 to 10-39-41. Repealed.
10-39-42
Definitions.
10-39-43
Severance tax on gold.
10-39-44
Gross yield and gross production defined.
10-39-45
Finished value subject to tax--Allocation between processors.
10-39-45.1
Imposition of tax on net profit--Rate.
10-39-45.2
Deductions for determining net profit.
10-39-45.3
Estimated tax--Filing--Payment.
10-39-45.4
Annual filing--Payment, refund, or application to next estimate.
10-39-45.5
Annual statement required--Form--Contents.
10-39-45.6
Delinquency.
10-39-46
Superseded.
10-39-47
Repealed.
10-39-48
Failure to file statements as misdemeanor--Determination of tax.
10-39-49
Promulgation of rules.
10-39-50
Access to taxpayer's records--Violation as misdemeanor.
10-39-51
Payment under protest--Action for recovery--Repayment--Restraining collection
prohibited.
10-39-52
False statement as felony--Forfeiture.
10-39-53
Exemption of persons severing small amounts.
10-39-54
Distribution of proceeds.
10-39-54.1
Transfer of revenue payable to county.
10-39-54.2
Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
10-39-54.3
Allocation of funds by county--Purposes.
10-39-54.4
Annual accounting by county.
10-39-55
Repealed.
10-39-56
Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
10-39-58
Temporary provisions for severance tax on precious metals--Rate according to value
of gross yield.
10-39-59
Due dates of quarterly payments.
10-39-60
Temporary tax not additional tax.
10-39-61 to 10-39-66. Repealed.
10-39-67
Filing verified estimates--Payment due.
10-39-68
Additional tax on precious metals--Rate.
CHAPTER 10-39A
ENERGY MINERALS SEVERANCE TAX
10-39A-1 Severance tax imposed on energy minerals--Rate.
10-39A-1.1 Definition of terms.
10-39A-2 Taxable value based on sale price or market value--Governmental royalty interests deducted.
10-39A-2.1 Posted field price as taxable value.
10-39A-2.2 Uranium ore taxed on triuranium octa-oxide content.
10-39A-3 Repealed
10-39A-3.1 Point of imposition of severance tax.
10-39A-4 Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
10-39A-5 Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.
10-39A-6 10-39A-6. Superseded.
10-39A-7 Severance tax in lieu of taxes other than sales, use, and property taxes.
10-39A-8 Proceeds distributed.
10-39A-8.1 10-39A-8.1, 10-39A-8.2. Repealed by SL 2007, ch 28, §§ 2, 3.
10-39A-9 Funds paid to counties.
10-39A-10 County trust and agency account--Purposes for which proceeds used by counties.
10-39A-11 Repealed
10-39A-12 Repealed
10-39A-13 Repealed
10-39A-14 Repealed
10-39A-15 10-39A-15. Superseded.
10-39A-16 Action by secretary for collection of delinquent taxes--Exemption from execution.
10-39A-17 10-39A-17. Repealed by SL 2017, ch 66, § 5.
10-39A-18 Inspection of books and records--Authority of secretary--Violation as misdemeanor.
10-39A-19 Inspection of books and records--Authority of county commissioner--Violation as misdemeanor.
10-39A-20 False statement under oath as perjury.
CHAPTER 10-39B
CONSERVATION TAX ON SEVERANCE OF ENERGY MINERALS
10-39B-1 Legislative findings.
10-39B-2 Imposition of tax--Rate--Payment--Disposition--Collection.
10-40-1 to 10-40-23.5. Repealed.
10-40-24 Repealed.
10-40-25 to 10-40-28. Repealed.
10-40A-1 to 10-40A-3. Repealed.
10-40A-4 Repealed.
10-40A-5 to 10-40A-13. Repealed.
10-41-1 to 10-41-6. Repealed.
10-41-7 Repealed.
10-41-8 to 10-41-34. Repealed.
10-41-35 Repealed.
10-41-36 to 10-41-46. Repealed.
10-41-47 to 10-41-49. Repealed.
10-41-50 to 10-41-72. Repealed.
10-41-73 Repealed.
10-41-74 Repealed.
10-41-75 Repealed.
10-41-76 to 10-41-85. Repealed.
10-41-86 to 10-41-89. Repealed.
10-43-1
Definition of terms.
10-43-2
Tax imposed on financial institutions.
10-43-2.1
Repealed.
10-43-3
Repealed.
10-43-4
Time of liability for tax--Rate of tax--Minimum.
10-43-5
Income tax in lieu of other taxes.
10-43-6 to 10-43-10. Repealed.
10-43-10.1
Net income defined.
10-43-10.2
Additions to taxable income.
10-43-10.3
Subtractions from taxable income.
10-43-10.4
Carryback of net operating losses not deductible.
10-43-10.5
Carryforward of net operating losses deductible.
10-43-11
Repealed.
10-43-12 to 10-43-22. Repealed.
10-43-22.1
Tax limited to income from business within state--Formula for net income
apportionment.
10-43-23
Repealed.
10-43-23.1
Property factor.
10-43-23.2
Valuation of property owned or rented--Net annual rental rate.
10-43-23.3
Average value determination.
10-43-24
Repealed.
10-43-24.1
Payroll factor.
10-43-24.2
Compensation paid in state.
10-43-24.3
Repealed.
10-43-25
Repealed.
10-43-25.1
Receipts factor.
10-43-25.2
Interest, fees, and penalties in nature of interest, discount, and net gain from loans
included in numerator.
10-43-25.3
Fees, commissions, service charges, and other receipts included in numerator.
10-43-25.4
Rental property receipts included in numerator.
10-43-25.5
Interest, dividends, and net gains from securities transactions included in numerator.
10-43-25.6
Receipts from securities used to maintain reserves against deposits included in
numerator.
10-43-25.7
Receipts from securities held or pledged for public or trust funds included in
numerator.
10-43-25.8
Affiliated service income included in numerator.
10-43-25.9
Affiliated service income defined.
10-43-26 to 10-43-29. Repealed.
10-43-29.1
Alternative apportionment methods.
10-43-30
Time for filing annual return and paying tax--Penalty and interest for delinquency.
10-43-30.1
Extension of time to file return_Conditions--Interest.
10-43-31, 10-43-32.
Repealed.
10-43-33
Repealed.
10-43-34
Final return on dissolution.
10-43-35
Repealed.
10-43-36
Consolidated report of related corporations.
10-43-37
Repealed.
10-43-38 to 10-43-42. Repealed.
10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules.
10-43-43 Repealed.
10-43-43.1 Records kept by taxpayers--Inspection by secretary--Out-of-state records.
10-43-44, 10-43-45. Repealed.
10-43-46 False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.
10-43-47 Repealed.
10-43-48 Repealed.
10-43-49 Repealed.
10-43-50 Repealed.
10-43-50.1 Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest.
10-43-50.2 Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment.
10-43-50.3 Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
10-43-51, 10-43-51.1. Repealed.
10-43-52, 10-43-53. Superseded.
10-43-54 Repealed.
10-43-55 Repealed.
10-43-56 to 10-43-59. Repealed.
10-43-60 Repealed.
10-43-61 Repealed.
10-43-62 to 10-43-67. Repealed.
10-43-68 Repealed.
10-43-69 to 10-43-72. Repealed.
10-43-73 Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
10-43-74 Repealed.
10-43-75 Repealed.
10-43-75.1 Repealed.
10-43-76 Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
10-43-77 Apportionment of funds among taxing subdivisions.
10-43-78 Repealed.
10-43-79 to 10-43-81. Repealed.
10-43-82 Repealed.
10-43-83 to 10-43-87. Repealed.
10-43-88 Financial institution authorized to engage in trust business.
10-43-89 Tax on financial institutions engaging in trust business.
10-43-90 Determining minimum tax imposed upon financial institutions engaged in the trust business.
10-43-91 Tax on trustee of extended term trust.
10-43-92 Extended term trust defined.
10-43-93 Repealed.
10-43-94 Entities exempt from payment of tax.
CHAPTER 10-44
INSURANCE COMPANY PREMIUM AND ANNUITY TAX
10-44-1 Definition of terms.
10-44-1.1 Rules of director of insurance.
10-44-2 Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
10-44-2.1 Applicability of tax on premiums and consideration for annuities.
10-44-2.2 Premium tax on travel insurance--Tax allocation and reporting.
10-44-3 Farm mutual insurers and fraternal benefit societies exempt from tax.
10-44-4 Tax credit for principal office or regional home office.
10-44-5 Functions of regional home office and principal office--Rules.
10-44-6 Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.
10-44-7 Payment required for certificate permitting continuance in business.
10-44-8 Exemption of taxpayer from other taxes.
10-44-9 Additional tax levied on fire insurance premiums.
10-44-9.1 Determining amount of fire insurance premium tax--Distribution.
10-44-9.2 Fire departments eligible for tax distribution certified annually by department.
10-44-9.3 10-44-9.3. Repealed by SL 1984, ch 30, § 8.
10-44-9.4 Allocation to counties--Amount.
10-44-9.5 Allocation to fire departments serving county--Amount.
10-44-9.6 Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund.
10-44-10 10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8.
10-44-15 Payment of fire insurance tax proceeds into firemen's pension fund.
10-44-16 Penalty on unpaid taxes and installments--Refunds.
CHAPTER 10-45
RETAIL SALES AND SERVICE TAX
10-45-1 Definition of terms.
10-45-1.1 Gross receipts not to include late charge fees.
10-45-1.2 Gross receipts not to include refunded sale price of property.
10-45-1.3 Gross receipts not to include credit or trade-in value of certain personal property.
10-45-1.4 Computation of tax to third decimal place.
10-45-1.5 Lease or rental defined--Exclusions.
10-45-1.6 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-45-1.7 Certain nontaxable portions of bundled telecommunications transactions subject to tax.
10-45-1.8 Entire gross receipts from sale of bundled transactions subject to tax.
10-45-1.9 Bundled transaction defined.
10-45-1.10 Distinct and identifiable products--Exclusions.
10-45-1.11 One nonitemized price--Exclusions.
10-45-1.12 Bundled transaction--Exclusions.
10-45-1.13 De minimis defined.
10-45-1.14 Gross receipts defined.
10-45-1.15 Conditions under which gross receipts include consideration retailer received from third parties.
10-45-1.16 Exclusions from definition of gross receipts.
10-45-1.17 Telecommunications service defined.
10-45-1.18 Definition of terms related to telecommunications service and ancillary services.
10-45-1.19 Gross receipts excludes tax imposed by certain chapters and sections.
10-45-2 Tax on sale of tangible property.
10-45-2.1 Tax on sales of sectional homes--Sectional homes defined.
10-45-2.2 Materials incorporated in construction work--Restriction on application of rate increase.
10-45-2.3 Conditional or installment sales--Actual cash receipts subject to tax.
10-45-2.4 Tax on products transferred electronically.
10-45-2.5 Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state.
10-45-2.6 Definition of terms used in § 10-45-2.5.
10-45-2.7 Retailers processing orders electronically.
10-45-2.8 Retailers that are part of controlled group.
10-45-2.9 Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases.
10-45-3 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006.
10-45-3.1 10-45-3.1. Repealed by SL 1982, ch 112, § 1.
10-45-3.2 10-45-3.2, 10-45-3.3. Repealed by SL 2006, ch 58, §§ 16, 17, eff. April 1, 2006.
10-45-3.3 10-45-3.3. Repealed by SL 2006, ch 58, § 17, eff. April 1, 2006.
10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
10-45-4 Tax on receipts from business services.
10-45-4.1 Services subject to taxation.
10-45-4.2 Certain purchases considered for resale purposes.
10-45-5 Tax on receipts from specific enumerated businesses and services.
10-45-5.1 Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection.
10-45-5.2 Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax.
10-45-5.3 Tax on oil and gas field services.
10-45-5.4 10-45-5.4. Repealed by SL 2005, ch 72, § 3.
10-45-5.5 Chemicals purchased for use by lawn and garden services considered purchases for resale.
10-45-5.6 Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged.
10-45-6 Tax on utility services.
10-45-6.1 Tax on intrastate, interstate, or international telecommunications service--Exemptions.
10-45-6.2 Tax on certain mobile telecommunications services.
10-45-6.3 Call center defined--Exclusions.
10-45-7 Tax on room or parking site rentals to transient guests.
10-45-7.1 Exemption for lodging house or hotel membership fees.
10-45-8 Tax on admissions to amusements, athletic contests, or events.
10-45-8.1 10-45-8.1. Repealed by SL 1987, ch 102, § 2.
10-45-8.2 Repealed by SL 2012, ch 67, § 1.
10-45-9 Constitutional and statutory exemptions from taxation.
10-45-9.1 Exemption of property sold for lease.
10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes.
10-45-10.1 10-45-10.1. Repealed by SL 1979, ch 84, § 13.
10-45-10.2 10-45-10.2. Repealed by SL 1995, ch 68, § 10.
10-45-10.3 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs.
10-45-11 Exemption of fuel sales otherwise taxed.
10-45-11.1 Exemption of goods and services furnished to meet warranty obligation without charge.
10-45-11.2 Exemption of sales of motor vehicles exempt from excise tax.
10-45-11.3 10-45-11.3. Repealed by SL 1995, ch 68, § 11.
10-45-12 10-45-12. Repealed by SL 1981, ch 103, § 2.
10-45-12.1 Services specifically exempt from tax.
10-45-12.2 Exemption of engineering, architectural, and surveying services.
10-45-12.3 10-45-12.3. Repealed by SL 2003, ch 61, § 3.
10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax.
10-45-12.5 Exemption of certain sales commissions.
10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions.
10-45-12.7 Exemption for gross receipts of person officiating amateur sporting event.
10-45-13 Exemption of receipts used for civic and nonprofit associations and purposes.
10-45-13.1 Exemption of membership organizations.
10-45-13.2 Exemption of fair market value of personal property or service given without charge to exempt organization.
10-45-13.3 Exemption of lottery tickets.
10-45-13.4 Exemption of gross receipts from library copying charges.
10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
10-45-14 Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions.
10-45-14.1 10-45-14.1. Repealed by SL 2005, ch 72, § 1.
10-45-14.2 Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
10-45-14.3 10-45-14.3. Repealed by SL 2005, ch 72, § 2.
10-45-14.4 Packaging and container materials as tax exempt raw material.
10-45-14.5 Packaging and container materials sold to retailers exempt.
10-45-14.6 Exemption of hospital meals paid for by public entity.
10-45-14.7 Exemption of authorized purchases made with food stamps.
10-45-14.8 Exemption of authorized purchases of food.
10-45-14.9 Exemption of certain insulin sales.
10-45-14.10 Exemption of certain drugs.
10-45-14.11 Exemption of certain durable medical equipment and prosthetic devices.
10-45-14.12 Exemption of certain medical devices.
10-45-15 Exemption of seed used for agricultural purposes.
10-45-15.1 10-45-15.1. Repealed by SL 1995, ch 68, § 14.
10-45-16 Exemption of commercial fertilizer used for agricultural purposes.
10-45-16.1 Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
10-45-16.2 Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides.
10-45-16.3 Exemption of gross receipts from rental of agricultural devices owned by conservation district.
10-45-16.4 10-45-16.4, 10-45-17. Repealed by SL 1995, ch 68, §§ 15, 16.
10-45-18 Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale.
10-45-18.1 Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
10-45-18.2 Exemption of gross receipts from sales of certain animals.
10-45-18.3 Exemption of gross receipts from sale of feed and bedding for certain animals.
10-45-18.4 Exemption for sale of certain live nondomestic animals.
10-45-18.5 Exemption for sale of feed for certain nondomestic animals.
10-45-18.6 Exemption for sale of swine or cattle semen.
10-45-19 Exemption of fuel used for agricultural or railroad purposes.
10-45-19.1 Power charges for irrigation pumps exempt.
10-45-19.2 10-45-19.2. Repealed by SL 1995, ch 68, § 19.
10-45-19.3 Exemption of bulk water for domestic use.
10-45-20 Exemptions applied to taxable services.
10-45-20.1 Exemption of payments between members of controlled group--Exception.
10-45-20.2 Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
10-45-20.3 Controlled group defined.
10-45-20.4 10-45-20.4. Repealed by SL 1989, ch 109, § 3.
10-45-20.5 Exemption of gross receipts from sale of services rendered--Exception.
10-45-20.6 Exemption of gross receipts from sale of certain replacement parts.
10-45-20.7 10-45-20.7, 10-45-20.8. Repealed by SL 1995, ch 68, §§ 20, 21.
10-45-21 Tax additional to other occupation and privilege taxes.
10-45-22 Addition of tax to price of product or service.
10-45-23 Schedule for collection of tax from consumer.
10-45-24 Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions.
10-45-25 Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked.
10-45-26 Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
10-45-27 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006.
10-45-27.1 10-45-27.1. Repealed by SL 2006, ch 61, § 10, eff. Feb. 6, 2006.
10-45-27.2 Collection allowance credit for collecting sales tax.
10-45-27.3 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-45-28 10-45-28. Repealed by SL 2007, ch 65, § 2.
10-45-28.1 10-45-28.1. Repealed by SL 1995, ch 68, § 22.
10-45-29 Deduction allowed for sales refunds.
10-45-29.1 Deduction allowed attorneys and accountants for amounts spent on behalf of clients.
10-45-30 Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund.
10-45-30.1 Cash basis reporting and payment.
10-45-30.2 Accrual basis reporting and payment.
10-45-31 Receipts not issued for taxes remitted.
10-45-32 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27.
10-45-34 10-45-34. Repealed by SL 2010, ch 69, § 5.
10-45-35 Appeals from decisions of secretary.
10-45-36 10-45-36. Repealed by SL 2010, ch 69, § 6.
10-45-37 Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
10-45-38 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28.
10-45-42 Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant.
10-45-43 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29.
10-45-45 Records preserved by persons subject to tax--Inspection by department.
10-45-46 10-45-46. Repealed by SL 1978, ch 70, § 7.
10-45-47 10-45-47. Superseded.
10-45-47.1 Promulgation of rules.
10-45-48 10-45-48. Repealed by SL 1984, ch 86, § 2.
10-45-48.1 Violation of chapter as criminal offense--Classification.
10-45-49 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6.
10-45-52 Tax proceeds credited to general fund.
10-45-53 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30.
10-45-55 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-45-56 10-45-56. Repealed by SL 1995, ch 94, § 1.
10-45-58 Materials used by floor laying as purchases for resale.
10-45-59 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24.
10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
10-45-61.1 Exemption certificate--Timing--Alternative Information.
10-45-62 Exemption of large boats subject to excise tax.
10-45-63 10-45-63. Repealed by SL 1995, ch 68, § 25.
10-45-64 Exemption of gaming proceeds.
10-45-65 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27.
10-45-67 Exemption of natural gas transportation services by pipeline.
10-45-68 Exemption for the sale of credit card processing services.
10-45-69 10-45-69. Repealed by SL 1997, ch 68, § 11.
10-45-69.1 10-45-69.1 to 10-45-69.10. Repealed by SL 2002, ch 63, §§ 16 to 25.
10-45-70 10-45-70. Repealed by SL 2004, ch 94, § 2.
10-45-71 Passenger transportation gross receipts tax imposed--Transportation to be within state.
10-45-72 Inapplicability of tax.
10-45-73 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10.
10-45-80 10-45-80. Repealed by SL 1997, ch 69, § 1.
10-45-81 10-45-81. Repealed by SL 2004, ch 94, § 11.
10-45-82 Gross receipts from charge of interest exempted.
10-45-83 Pawnbrokers not eligible for exemption.
10-45-84 Fee or commission not subject to tax.
10-45-85 Temporary vendor to maintain inventory records--Violation as misdemeanor.
10-45-86 Temporary vendor to maintain sales receipts--Violation as misdemeanor.
10-45-87 Temporary vendor to furnish list of suppliers--Violation as misdemeanor.
10-45-88 Review and audit of temporary vendors.
10-45-89 Failure to maintain records--Revocation of temporary license.
10-45-90 Exemption for gross receipts from certain rodeo services.
10-45-91 Admissions to rodeos and related activities taxable.
10-45-92 Allowable deductions for auctioneers.
10-45-92.1 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
10-45-93 Exemption for gross receipts from international sale of agricultural and industrial equipment.
10-45-94 Exemption for gross receipts from direct mail service.
10-45-94.1 Direct mail defined.
10-45-95 Materials purchased by locksmiths are purchases for resale.
10-45-96 Tax on gross receipts of professional employer organization--Deduction available.
10-45-97 Professional employer organization defined.
10-45-98 Temporary help services not subject to § 10-45-96.
10-45-99 Definitions.
10-45-100 Extension for remitting sales and use tax on manufacturing equipment.
10-45-101 Requirements for extension.
10-45-102 Extension applies to full costs and installation fees.
10-45-103 Application for extension permit--Permit nontransferable.
10-45-104 Secretary to prescribe form and documentation requirements.
10-45-105 Fraudulent claim--Tax due constitutes lien in favor of state.
10-45-106 Right to hearing on denial of extension request.
10-45-107 Promulgation of rules regarding filing extensions.
10-45-108 Sourcing of sales and services.
10-45-109 Registration and tax collection does not create nexus for other taxes.
10-45-110 Exemption for sale of coins, currency, or bullion.
10-45-111 Relief from liability for failing to collect tax at new rate--Conditions.
10-45-112 Exemption for nonprofit corporations created for fire protection.
10-45-113 Exemption for small sales by minors.
10-45-114 Exemption--Coaches.
CHAPTER 10-45A
RETAIL SALES AND SERVICE TAX REFUNDS
10-45A-1 Definition of terms.
10-45A-1.1 Reduction in income allowed for taxes paid--Determination of amount.
10-45A-2 Refund of sales and service tax to elderly and disabled persons.
10-45A-2.1 Refund denied after refund of real property taxes.
10-45A-3 Right to file lost on death--Filing by guardian or attorney.
10-45A-4 Relief limited to one claimant per household--Secretary to resolve disputes.
10-45A-5 Refund amounts for single-member households.
10-45A-6 Refund amounts for multiple-member households.
10-45A-7 Secretary to prepare table.
10-45A-8 Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.
10-45A-9 Claim computed by department at election of claimant.
10-45A-10 Documentary evidence with claim.
10-45A-11 Secretary to determine disability claims.
10-45A-12 Death of claimant--Disposition of claim.
10-45A-13 Proration of funds insufficient to pay all claims.
10-45A-14 Denial of claim--Hearing before secretary of revenue--Appeals.
10-45A-15 Fraudulent claims--Recovery of excess payment--Filing as petty offense.
10-45A-16 Promulgation of rules.
10-45B-1, 10-45B-1.1. Repealed.
10-45B-1.2
Repealed.
10-45B-1.3 to 10-45B-2.4. Repealed.
10-45B-3
Repealed.
10-45B-4 to 10-45B-5.1. Repealed.
10-45B-6
Repealed.
10-45B-6.1
Repealed.
10-45B-6.2
Repealed.
10-45B-7, 10-45B-8. Repealed.
10-45B-8.1 to 10-45B-8.3. Repealed.
10-45B-8.4 to 10-45B-20. Repealed.
CHAPTER 10-45C
UNIFORM SALES AND USE TAX ADMINISTRATION ACT
10-45C-1 Definitions.
10-45C-2 Legislative findings.
10-45C-3 Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives.
10-45C-4 Relationship to state law.
10-45C-5 Agreement requirements.
10-45C-6 Cooperating sovereigns.
10-45C-7 Seller and third party liability.
10-45C-8 Short title.
10-45C-9 Seller registering to collect sales and use tax not liable for uncollected tax--Exception.
10-45C-10 Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required.
10-45C-11 Provisions not applicable to matters relating to unresolved audits or paid taxes.
10-45C-12 Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations.
10-45C-13 Provisions applicable to taxes due from seller in capacity as seller.
10-45C-14 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2.
10-45D-1
Definitions.
10-45D-2
Tax on gross receipts of certain visitor-related businesses.
10-45D-2.1
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-45D-3
Tax revenue to be deposited in tourism promotion fund.
10-45D-4
Lodging establishments.
10-45D-5
Campgrounds.
10-45D-6
Visitor attractions.
10-45D-7
Spectator events.
10-45D-8
Nonprofit organizations exempt.
10-45D-8.1
Receipts from nonprofit shooting range exempt.
10-45D-9
Administration by department.
10-45D-10, 10-45D-10.1. Repealed.
10-45D-10.2
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
10-45D-11
Repealed.
10-45D-12
Application of other laws.
10-45D-13
Promulgation of rules.
10-45D-14
Prohibited acts--Misdemeanor or felony.
CHAPTER 10-46
USE TAX
10-46-1 Definition of terms.
10-46-1.1 Lease or rental defined--Exclusions.
10-46-1.2 Telecommunications service defined.
10-46-1.3 Definition of terms related to telecommunications service and ancillary services.
10-46-2 Tax on tangible personal property purchased for use in state--Rate based on purchase price.
10-46-2.1 Tax on use of services--Exemptions--Related corporation defined.
10-46-2.2 Tax on use of rented property and products transferred electronically.
10-46-2.3 Exemption of use of property leased.
10-46-2.4 Certain purchases considered for resale purposes.
10-46-2.5 Chemicals purchased for use by lawn and garden services considered purchases for resale.
10-46-2.6 Materials purchased for floor laying service considered purchase for resale.
10-46-2.7 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage--Exception.
10-46-2.8 Tax on use of product transferred electronically.
10-46-3 Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old.
10-46-4 Tax imposed on person using property.
10-46-5 Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded.
10-46-5.1 Sectional homes not vehicles--Contractors taxed on materials used in construction--Sectional homes defined.
10-46-5.2 Materials incorporated in construction work--Restriction on application of rate increase.
10-46-5.3 Value of molds and dies.
10-46-5.4 Exemption of materials becoming part of out-of-state signage or advertising.
10-46-6 Exemption of property and services subject to sales tax.
10-46-6.1 Credit for sales or use tax paid to another state--Reciprocity required.
10-46-6.2 Exemption for credit services by credit bureaus to certain financial institutions.
10-46-7 Constitutional exemptions from tax--Property of public agencies.
10-46-7.1 10-46-7.1. Repealed by SL 1995, ch 68, § 30.
10-46-8 Exemption of property brought in for personal use of nonresident.
10-46-9 Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
10-46-9.1 Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined.
10-46-9.2 Brokers' and agents' services exempt from tax.
10-46-9.3 Packaging and container materials as tax exempt raw material.
10-46-9.4 Packaging and container materials sold to retailers exempt.
10-46-9.5 Exemption of certain sales commissions.
10-46-9.6 Exemption of gross receipts from sale of certain replacement parts.
10-46-9.7 10-46-9.7 to 10-46-12.1. Repealed by SL 1995, ch 68, §§ 31 to 35.
10-46-13 10-46-13. Repealed by SL 1985, ch 241, § 20.
10-46-13.1 Exemption of motor vehicles exempt from excise tax.
10-46-13.2 10-46-13.2. Repealed by SL 1995, ch 68, § 36.
10-46-14 Exemption of commodities otherwise taxed.
10-46-15 Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports.
10-46-15.1 Exemption of insulin for human use.
10-46-15.2 Exemption of authorized purchases made with food stamps.
10-46-15.3 Exemption of authorized purchases of food.
10-46-15.4 Exemption of fair market value of property or service given without charge to exempt organization.
10-46-15.5 Exemption of prescribed drugs used by humans.
10-46-15.6 Exemption of prescribed medical equipment or prosthetic devices used by humans.
10-46-15.7 Exemption of prescribed medical devices used by humans.
10-46-16 Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product.
10-46-16.1 Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations.
10-46-16.2 Exemption of gross receipts from sales of certain animals.
10-46-16.3 Exemption of gross receipts from sale of feed and bedding for certain animals.
10-46-16.4 Exemption for sale of certain live nondomestic animals.
10-46-16.5 Exemption for sale of feed for certain live nondomestic animals.
10-46-16.6 Exemption for sale of swine or cattle semen.
10-46-17 Exemption of motor fuel used for agricultural purposes.
10-46-17.1 10-46-17.1. Repealed by SL 1983, ch 86, § 3.
10-46-17.2 Power for irrigation pumps exempt from tax.
10-46-17.3 Exemption of services enumerated in chapter 10-45.
10-46-17.4 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone--Stocks of merchandise defined--Application.
10-46-17.5 Exemption of pesticides and related products or substances used for agricultural purposes--Use of funds from tax on endoparasiticides and ectoparasiticides.
10-46-17.6 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment.
10-46-17.7 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment.
10-46-17.8 Exemption of rental of devices used to apply agricultural fertilizers and pesticides.
10-46-18 Delivery in state as prima facie evidence of sale for use in state.
10-46-18.1 Use of service in state prima facie evidence of taxability.
10-46-18.2 Money paid as evidence of value of service--Reasonable value governs.
10-46-18.3 List of sales property or services to residents--Cost.
10-46-19 Manner of collection of tax.
10-46-20 Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary.
10-46-21 Semiannual report of sales by retailer maintaining place of business in state--Contents.
10-46-22 Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit.
10-46-23 Collection and remittance of tax by retailer.
10-46-24 Surety bond filed by retailer.
10-46-25 Securities deposited by retailer in lieu of bond.
10-46-26 Tax collected as debt of retailer.
10-46-27 10-46-27. Repealed by SL 2010, ch 64, § 1.
10-46-27.1 Time for filing of return and payment of tax--Extension.
10-46-28 Contents of return--Remittance.
10-46-29 10-46-29. Repealed by SL 2010, ch 64, § 4.
10-46-30 Execution of retailers' returns.
10-46-31 Amounts of tax paid on conditional sales or installment contract receipts.
10-46-32 Collection of tax by deduction from motor fuel tax refunds.
10-46-33 Direct payment of tax by user.
10-46-34 Liability of user for tax--Returns and payments.
10-46-34.1 Credit for sales or use tax paid to another state--Reciprocal grant of credit required.
10-46-35 10-46-35. Repealed by SL 1982, ch 86, § 39.
10-46-35.1 Promulgation of rules.
10-46-36 10-46-36. Repealed by SL 1981, ch 106, § 1.
10-46-37 False or fraudulent return in attempt to evade tax as misdemeanor.
10-46-38 Failure to file return as misdemeanor.
10-46-39 Administration and enforcement--Sales tax procedural and collection provisions applicable.
10-46-40 Rules for administration--Uniformity of application.
10-46-41 Determination of tax by secretary in absence of correct return.
10-46-42 Secretary's certificate as prima facie evidence of failure to file return or pay tax.
10-46-43 Records maintained by retailers and users--Examination and investigations by secretary--Access to records.
10-46-44 Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
10-46-45 Notice and hearing on revocation of permit or authority to do business.
10-46-46 Restoration of revoked sales tax permit.
10-46-47 10-46-47. Repealed by SL 2017, ch 66, § 1.
10-46-47.1 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-46-48 Revenue credited to general fund.
10-46-49 10-46-49. Repealed by SL 2001, ch 56, § 14.
10-46-50 Floor laying service subject to tax.
10-46-51 Exemption of large boats subject to excise tax.
10-46-52 Exemption of gaming proceeds.
10-46-53 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41.
10-46-55 Exemption of natural gas transportation services by pipeline.
10-46-56 Exemption for the use of credit card processing services.
10-46-57 10-46-57. Repealed by SL 2004, ch 94, § 12.
10-46-58 Passenger transportation tax imposed--Transportation within state.
10-46-59 Inapplicability of tax.
10-46-60 10-46-60. Repealed by SL 2004, ch 94, § 14.
10-46-61 10-46-61. Repealed by SL 2001, ch 56, § 16.
10-46-62 Gross receipts from charge of interest exempted.
10-46-63 Exemption for use of certain rodeo services.
10-46-64 Exemption of repair shops, locksmiths, locksmith shops, and lock parts.
10-46-65 Exemptions.
10-46-66 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer.
10-46-67 Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules.
10-46-68 Exemption for lodging house or hotel membership fees.
10-46-69 Tax on use of certain mobile telecommunications services.
10-46-69.1 Tax on use of certain mobile telecommunications services.
10-46-69.2 Tax on ancillary services.
10-46-70 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity.
10-46-71 Exemption for sale of coins, currency, or bullion.
10-46-72 Relief from liability for failing to report tax at new rate--Conditions.
10-46-73 Exemption for nonprofit corporations created for fire protection.
10-46-74 Exemption--Coaches.
CHAPTER 10-46A
REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
10-46A-1 Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.
10-46A-1.1 Effective date--Application to contracts, sales and change orders.
10-46A-1.2 Contracts subject to tax imposed by chapter 10-46B.
10-46A-1.3 Tax measured by gross receipts upon accrual basis.
10-46A-1.4 Payment of tax on cash basis.
10-46A-1.5 Taxes on receipts of worthless accounts.
10-46A-1.6 10-46A-1.6. Repealed by SL 2006, ch 61, § 4, eff. Feb. 6, 2006.
10-46A-1.7 10-46A-1.7. Repealed by SL 2007, ch 65, § 6.
10-46A-1.8 Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-46A-2 Prime contractors and subcontractors subject to tax.
10-46A-2.1 Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.
10-46A-2.2 Prime contractor--Definition.
10-46A-3 Total contract price as basis of tax--Purchased materials.
10-46A-4 Gross receipts defined--Items not deductible.
10-46A-5 Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
10-46A-5.1 Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions.
10-46A-6 10-46A-6. Repealed by SL 1980, ch 100, § 5.
10-46A-7 Administration of tax--Sales tax provisions applicable.
10-46A-8 Report and payment of tax.
10-46A-8.1 10-46A-8.1. Repealed by SL 2006, ch 61, § 12, eff. Feb. 6, 2006.
10-46A-9 10-46A-9. Repealed by SL 2017, ch 66, § 2.
10-46A-10 10-46A-10. Repealed by SL 1980, ch 100, § 7.
10-46A-11 Municipal tax on contractors--Rate--Restitution.
10-46A-12 Contractors may list excise and use taxes as separate line item on contracts and bills.
10-46A-12.1 Contractor to post excise tax license number with building permit for realty improvement project.
10-46A-12.2 When building permit not required.
10-46A-13 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-46A-13.1 Violation of chapter as criminal offense--Classification.
10-46A-14 Restriction on application of rate increase.
10-46A-15 Contractor's excise tax license required--Application.
10-46A-16 Issuance of license--Assignment prohibited.
10-46A-17 Refusal to issue license for failure to pay tax--Bond.
10-46A-18 Exemption for floor laying.
10-46A-18.1 Exemption of repair shops, locksmiths, and locksmith shops.
10-46A-19 Promulgation of rules.
10-46B-1
Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
10-46B-1.1
Tax measured on accrual basis.
10-46B-1.2
Tax paid on cash basis.
10-46B-1.3
Taxes on receipts of worthless accounts.
10-46B-1.4
Repealed.
10-46B-1.5
Repealed.
10-46B-1.6
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
10-46B-2
Prime contractors and subcontractors subject to tax.
10-46B-3
Total contract price as basis of tax.
10-46B-4
Gross receipts defined--Items not deductible.
10-46B-5
Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
10-46B-6
Administration of tax--Sales tax provisions applicable.
10-46B-7
Report and payment of tax.
10-46B-8
Repealed.
10-46B-9
Municipal tax on contractors--Rate--Restitution.
10-46B-10
Contractors may list excise and use taxes as separate line item on contracts and bills.
10-46B-10.1
Contractor to post excise tax license number with building permit for a realty
improvement contract.
10-46B-11
Personal liability of officers, managers, or partners of entity failing to file returns or
pay tax--Security in lieu of liability--Bonded municipal officials exempt.
10-46B-11.1
Violation of chapter as criminal offense--Classification.
10-46B-12
Prospective application of increases in tax.
10-46B-13
Contractor's excise tax license required--Application.
10-46B-14
Issuance of license--Assignment prohibited.
10-46B-15
Refusal to issue license for failure to pay tax--Bond.
10-46B-15.1
Repealed.
10-46B-16
Exemption for floor laying.
10-46B-16.1
Exemption of repair shops, locksmiths, and locksmith shops.
10-46B-17
Allocation of certain revenues to water and environment fund.
10-46B-18
Promulgation of rules.
10-46C-1 Repealed.
10-46C-2 Repealed.
10-46C-3 to 10-46C-11. Repealed.
10-46D-1 to 10-46D-12. Repealed.
CHAPTER 10-46E
EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
10-46E-1 Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins.
10-46E-2 Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.
10-46E-3 Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.
10-46E-4 Farm machinery defined.
10-46E-5 Farm machinery, attachment units, and irrigation equipment sold at public auction.
10-46E-6 Tax collection and administration.
10-46E-7 Filing of returns and payment of tax due.
10-46E-8 Application of chapters 10-45 and 10-46.
10-46E-9 Revenue deposited in general fund.
10-46E-10 Rental of fertilizer and pesticide devices exempt--Conditions.
10-46E-11 Promulgation of rules.
10-46E-12 Prohibited acts--Misdemeanor or felony.
10-46E-13 Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.
CHAPTER 10-47B
FUEL TAXATION
10-47B-1 Secretary to collect taxes.
10-47B-1.1 Point or location of sale or transfer.
10-47B-2 Promulgation of rules.
10-47B-3 Definition of terms.
10-47B-3.1 Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.
10-47B-4 Fuel excise tax rates.
10-47B-4.1 10-47B-4.1. Repealed by SL 2013, ch 60, § 1.
10-47B-4.2 Motor fuel and special fuel excise tax rate.
10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate.
10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
10-47B-6 Excise tax on certain imported fuel.
10-47B-7 Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.
10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel.
10-47B-9 Excise tax on unblended biodiesel--Exceptions.
10-47B-9.1 Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
10-47B-10 Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions.
10-47B-11 Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
10-47B-12 Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
10-47B-13 Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.
10-47B-14 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27 to 30.
10-47B-18 10-47B-18. Repealed by SL 1999, ch 58, § 5.
10-47B-19 Exemptions from fuel excise tax.
10-47B-20 Dye added to exempted special fuel.
10-47B-21 Remittance of excise tax on fuels imposed by § 10-47B-5.
10-47B-22 Remittance by importer of certain imported fuel--Exception.
10-47B-23 Remittance of tax when out-of-state supplier owns title to fuel.
10-47B-24 Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.
10-47B-25 Remittance of tax on ethyl alcohol and methyl alcohol.
10-47B-25.1 Remittance of tax on unblended biodiesel.
10-47B-26 Remittance of tax on fuel destined for another state but diverted or transferred in-state.
10-47B-27 Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
10-47B-28 Remittance of tax on liquid petroleum gas in vehicle used on public roads.
10-47B-29 Due date for remittance of excise taxes.
10-47B-30 Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.
10-47B-31 Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.
10-47B-32 Delayed payment of tax by wholesale distributor or retail dealer.
10-47B-33 10-47B-33. Repealed by SL 2013, ch 59, § 4.
10-47B-34 Percentage allowed to be retained to off-set administrative expenses of timely reporting.
10-47B-35 Distribution of amount retained for administrative expenses.
10-47B-36 Retention of administrative expenses not allowed for late reporting or remittance of tax.
10-47B-37 Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.
10-47B-38 Amount importer allowed to retain for timely remittance.
10-47B-39 Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
10-47B-40 Percent of remitted tax liquid petroleum vendor allowed to retain.
10-47B-41 Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.
10-47B-42 Required taxes belong to state.
10-47B-43 Preparation and delivery of bill-of-lading setting out fuel destination.
10-47B-44 Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.
10-47B-45 Required documentation for importing motor fuel or special fuel.
10-47B-46 Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
10-47B-47 Required time period for retention of shipping papers by receiver of fuel.
10-47B-48 Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance.
10-47B-49 Circumstances requiring issuance of diversion ticket.
10-47B-50 Issuance of drop load ticket--Copy of ticket.
10-47B-51 Reliance on transporter's intended destination state--Joint and several liability for fuel tax.
10-47B-52 Exemptions for bulk plant operator delivering fuel into tank wagon.
10-47B-53 Information required on bill-of-lading.
10-47B-54 Information required on diversion ticket.
10-47B-55 Information required on drop load ticket.
10-47B-56 Supplier's license required.
10-47B-57 Application for out-of-state supplier's license.
10-47B-58 Terminal operator's license required.
10-47B-59 Exporter's license required--Licensure in destination state required.
10-47B-60 Transporter's license required.
10-47B-61 Importer's license required.
10-47B-62 Blender's license required.
10-47B-63 Liquid petroleum gas vendor's license required.
10-47B-64 Compressed natural gas vendor's license required.
10-47B-64.5 Liquid natural gas vendor's license required.
10-47B-65 Marketer license for wholesale distributor or retail dealer.
10-47B-66 Liquid petroleum gas user's license required.
10-47B-67 Ethanol producer's license required.
10-47B-67.1 Biodiesel producer's license required.
10-47B-67.2 Methanol producer's license required.
10-47B-68 Bulk plant operator's license required.
10-47B-68.1 Ethanol broker's license required.
10-47B-69 Highway contractor fuel tax license required.
10-47B-70 Refund claimant license required.
10-47B-71 Information required on license form.
10-47B-72 Renewal of licenses.
10-47B-73 Reasons for refusal to issue license.
10-47B-74 Fuel license application process.
10-47B-75 Revocation and cancellation of license or permit--Hearing--Notice.
10-47B-76 Cancellation of license by written request.
10-47B-77 Cessation of business--Notice to secretary--Reports and payments due.
10-47B-78 Cancellation of license for non-activity--Request for hearing.
10-47B-79 Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner.
10-47B-80 Filing security concurrently with license application.
10-47B-81 Bond requirements.
10-47B-82 Form of security other than bond.
10-47B-83 Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing.
10-47B-84 Determining amount of increased security.
10-47B-85 Release of surety on a bond--Written request for release--Replacement bond or security--Cancellation of license for failure to file new bond or security.
10-47B-86 Cancellation of bond.
10-47B-87 Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail.
10-47B-88 Decrease in bond amount, or waiver of bond, upon demonstration of financial condition.
10-47B-89 Display of license at place of business.
10-47B-90 Surrender of license upon discontinuance of business.
10-47B-91 Monthly report by supplier--Information required.
10-47B-92 Time for filing supplier's report.
10-47B-93 Necessary information reported by supplier.
10-47B-94 All fuel destined for South Dakota to be reported monthly by out-of-state supplier.
10-47B-95 Monthly report required from importer.
10-47B-96 Time for filing importer's report.
10-47B-97 Necessary information reported by importer.
10-47B-98 Monthly report required from terminal operator.
10-47B-99 Time for filing terminal operator's report.
10-47B-100 Necessary information reported by terminal operator.
10-47B-101 Monthly report required from bulk plant operator.
10-47B-102 Time for filing bulk plant operator's report.
10-47B-103 Necessary information to be reported by bulk plant operator.
10-47B-104 Monthly report required from exporter.
10-47B-105 Time for filing exporter's report.
10-47B-106 Necessary information reported by exporter.
10-47B-107 Monthly report required from transporter.
10-47B-108 Time for filing transporter's report--Request for specific information.
10-47B-109 Penalty for transporter's failure to report--Hearing.
10-47B-110 Waiver of certain reporting requirements.
10-47B-111 Monthly report required from blender.
10-47B-112 Time for filing blender's report.
10-47B-113 Necessary information reported by blender.
10-47B-114 Quarterly report required from highway contractor.
10-47B-114.1 Time for filing highway contractor's report.
10-47B-115 Necessary information reported by highway contractor.
10-47B-115.1 Monthly report required from ethanol producer.
10-47B-115.2 Time for filing ethanol producer's report.
10-47B-115.3 Necessary information reported by ethanol producer.
10-47B-115.4 Monthly report required from ethanol broker.
10-47B-115.5 Time for filing ethanol broker's report.
10-47B-115.6 Necessary information reported by ethanol broker.
10-47B-115.7 Monthly report required from methanol producer.
10-47B-115.8 Time for filing methanol producer's report.
10-47B-115.9 Necessary information reported by methanol producer.
10-47B-115.10 Monthly report required from biodiesel producer.
10-47B-115.11 Time for filing biodiesel producer's report.
10-47B-115.12 Necessary information reported by biodiesel producer.
10-47B-116 Final report by licensee.
10-47B-117 Aggregate reporting.
10-47B-118 Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty.
10-47B-119 10-47B-119. Repealed by SL 2011, ch 61, § 1.
10-47B-119.1 10-47B-119.1. Repealed by SL 2011, ch 61, § 9.
10-47B-119.2 Tax refund for motor fuel that is integral component of product that is not motor fuel or special fuel.
10-47B-120 Tax refund for gasoline and natural gasoline used to denature ethyl alcohol.
10-47B-120.1 Tax refund for methanol used to produce biodiesel.
10-47B-121 Tax report credit available to blender--No refund.
10-47B-121.1 Tax report credit allowed to blender for special fuel blended with biodiesel.
10-47B-122 Tax refund to dealer for sale of fuel to approved tribal Indian school.
10-47B-123 Tax refund to dealer for lost fuel.
10-47B-124 Tax refund to retail dealer on fuel sold to federal government or defense supply center.
10-47B-125 Tax refund available to licensed exporter.
10-47B-126 Credit for taxes paid on fuel acquired by importer from out-of-state supplier.
10-47B-127 10-47B-127. Repealed by SL 2011, ch 61, § 10.
10-47B-128 Circumstances allowing tax refund for undyed special fuel used as heating oil.
10-47B-129 Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce.
10-47B-130 Credit for taxes mistakenly paid--Refund.
10-47B-131 Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units.
10-47B-131.1 Refund of taxes on undyed special fuel used in process where dyed special fuel cannot be used.
10-47B-131.2 Refund of taxes on motor fuel or undyed special fuel preempted by federal or constitutional law.
10-47B-131.3 Refund of taxes on undyed special fuel purchased during shortage of dyed special fuel.
10-47B-132 Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.
10-47B-133 Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations.
10-47B-134 Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony.
10-47B-135 No tax refund for certain uses of fuel.
10-47B-136 10-47B-136. Repealed by SL 2009, ch 55, § 28.
10-47B-136.1 Tax report credit for special fuel blended with biodiesel to create biodiesel blend.
10-47B-137 Lost fuel--Requirements for tax refund.
10-47B-138 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§ 11 to 15.
10-47B-143 Rejection of fraudulent claim.
10-47B-144 Interest on refund claim not refunded within required time period.
10-47B-145 Rejection of tax refund claim--Assessment of tax against refund claimant.
10-47B-146 Cooperation of state agencies--Information exchange with federal government and agencies of other states.
10-47B-147 Interstate agreements or compacts authorized--Access to instruments.
10-47B-148 Collection and distribution of tax, fee, penalty assessment, and interest assessment.
10-47B-149 Monthly adjustment to motor fuel tax fund balance.
10-47B-149.1 Distribution to counties and townships.
10-47B-149.2 Amount of motor fuel taxes collected annually on motor fuel for nonhighway agricultural uses.
10-47B-150 Taxes used in airplanes and aircraft transferred to state aeronautics fund.
10-47B-151 Funds from motor fuel tax used to improve boating facilities.
10-47B-152 Use of funds transferred to parks and recreation fund.
10-47B-153 Improving boating facilities declared to be public purpose.
10-47B-154 10-47B-154. Repealed by SL 2011, ch 61, § 16.
10-47B-155 License revocation hearing--Written notice of revocation.
10-47B-156 Sworn statement in lieu of verification of report before a notary public.
10-47B-157 Record keeping required of licensee.
10-47B-158 Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
10-47B-159 Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
10-47B-160 Examination of licensee by secretary--Reason for examination.
10-47B-161 In-office review of refund claimant's or licensee's, records--Full field audit not precluded.
10-47B-162 Repealed.
10-47B-163 Repealed.
10-47B-164 Repealed.
10-47B-164.1 Ethanol infrastructure incentive fund established.
10-47B-164.2 Promulgation of rules concerning the ethanol infrastructure incentive fund.
10-47B-164.3 Transfer of funds to state highway fund.
10-47B-165 Repealed.
10-47B-166 Repealed.
10-47B-167 Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.
10-47B-168 Monthly report by liquid petroleum gas and natural gas vendors required.
10-47B-169 Time for filing liquid petroleum gas and natural gas vendor's report.
10-47B-170 Information required in report of liquid petroleum gas and natural gas vendors.
10-47B-170.1 Semiannual report required of liquid petroleum gas users.
10-47B-170.2 Time for filing liquid petroleum gas user's report.
10-47B-171 Information in liquid petroleum gas user's report.
10-47B-172 Advanced arrangements for paying fuel taxes.
10-47B-173 Application for permanent fuel user license--Security--Fees.
10-47B-174 Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required.
10-47B-175 Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit.
10-47B-176 Determining tax liability of interstate fuel user licensee--Overpayment refund.
10-47B-176.1 10-47B-176.1. Repealed by 1st SS 1997, ch 1, § 2.
10-47B-177 Information required in interstate fuel user's report.
10-47B-178 Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records.
10-47B-179 Calculating tax liability of interstate fuel user when user's records are inadequate.
10-47B-180 Interstate fuel user required to keep operational records.
10-47B-180.1 Records required of persons who store motor fuel or special fuel--Penalties.
10-47B-181 Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person.
10-47B-182 Civil penalty for failure to issue required documents--Request for hearing.
10-47B-183 Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing.
10-47B-184 10-47B-184. Repealed by SL 2009, ch 55, § 30.
10-47B-185 Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles.
10-47B-186 Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets.
10-47B-187 Penalties for violations.
10-47B-188 State officials authorized to withdraw fuel for testing.
10-47B-189 Refusal to allow inspection as misdemeanor.
10-47B-190 Electronic filing of returns and reports and electronic transfer of funds required--Exception.
10-47B-191 Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance.
10-47B-192 E15 fuel tax refund--Administration--Promulgation of rules.
CHAPTER 10-50
CIGARETTE TAX
10-50-1 Definition of terms.
10-50-2 Number of cigarettes in package.
10-50-3 Tax imposed on cigarettes held for sale--Rates of tax.
10-50-4 Stamps affixed to evidence tax payment--Samples excepted.
10-50-5 Denominations of stamps--Fractional parts of cent.
10-50-6 Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
10-50-7 Transactions constitutionally exempt from taxation.
10-50-8 Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
10-50-9 License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
10-50-10 Contents of application for license.
10-50-11 Fee for distributor or wholesaler license--Reduced fee for part of year.
10-50-12 Display of license--Duration--Return of license on revocation.
10-50-13 Transfer of license to different location or person--Contents of application for transfer.
10-50-14 Annual renewal of license--Fee.
10-50-15 Revocation of license or registration--Appeal.
10-50-16 Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.
10-50-17 10-50-17. Repealed by SL 1982, ch 28, § 51.
10-50-18 Stamps secured and sold by secretary--Discount.
10-50-19 Payment for stamps after purchase--Bond or depository agreement required.
10-50-20 Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
10-50-20.1 Refund for stamped cigarettes destroyed by distributor.
10-50-21 Use or possession of counterfeit stamp as felony--Reuse of stamp.
10-50-22 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7.
10-50-25 Authorization to nonresident to affix stamps--Sale of stamps.
10-50-26 Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.
10-50-27 Agreement by nonresident to permit examination of records.
10-50-28 Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
10-50-29 Authorized nonresident as licensed distributor.
10-50-30 Distributor to affix stamps.
10-50-31 Dealer to return unstamped cigarettes.
10-50-32 Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
10-50-33 Display or possession of unstamped cigarettes as evidence of intent to sell.
10-50-34 Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.
10-50-35 Unstamped cigarettes as contraband--Seizure without warrant.
10-50-36 Forfeiture and destruction of contraband cigarettes.
10-50-37 Confiscation of unstamped cigarettes not required if no intentional evasion.
10-50-38 Act of agent as act of principal.
10-50-39 Monthly reports by distributors--Contents and time of filing.
10-50-40 Records preserved by distributors, wholesalers and dealers.
10-50-41 Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer.
10-50-42 Investigations and taking of testimony.
10-50-43 Subpoena of witnesses and evidence in department hearings.
10-50-44 Witnesses not excused by self-incrimination--Evidence produced not used against witness.
10-50-45 Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary.
10-50-46 Application for hearing by secretary--Notice of grant or denial of hearing.
10-50-47 Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence.
10-50-48 Secretary's order after hearing--Copy to applicant.
10-50-49 Appeal from secretary to circuit court--Notice of appeal.
10-50-50 Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court.
10-50-51 Relief granted by circuit court--Costs.
10-50-52 Disposition of proceeds of tax.
10-50-53 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14.
10-50-58 Cigarette stamp purchasing fund established.
10-50-59 Recovery of cigarette stamp costs--Deposit of funds.
10-50-60 Promulgation of rules.
10-50-61 Wholesale tax on tobacco products--Credit for tax paid.
10-50-62 Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.
10-50-63 Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco.
10-50-64 Voluntary regulation of use of tobacco products.
10-50-65 Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor.
10-50-66 Seizure and destruction of contraband tobacco products.
10-50-67 Relief for violation of § 10-50-65.
10-50-68 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25.
10-50-72 Definition of terms.
10-50-73 Manufacturer to certify participation or compliance--Form--Delivery--Contents.
10-50-74 Certification update--Supplemental certification.
10-50-75 Inclusion of brand families--Requirements--No limitation on rights of State.
10-50-76 Maintenance of records--Exception.
10-50-77 Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.
10-50-78 Exclusion from directory--Cure.
10-50-79 Hearing and appeal.
10-50-80 Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund.
10-50-81 Secretary may require additional information.
10-50-82 Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund.
10-50-83 Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary.
10-50-84 Notice to secretary of agent's authority--Termination or appointment of agent.
10-50-85 Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.
10-50-86 Disclosure of information to attorney general--Inter-agency sharing of information.
10-50-87 Financial information to be made available to attorney general.
10-50-88 Declaration of contraband--Seizure, forfeiture and destruction.
10-50-89 Promulgation of rules--Certification, reporting and directory.
10-50-90 Attorney general may seek restraining order--Action for enforcement--Compensation for costs.
10-50-91 Schedule of reports--Publication--Pre-publication sales, distribution, etc.
10-50-92 Conflict with other law.
10-50-93 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7.
10-50-99 Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.
10-50-100 Injunction for actual or threatened violation.
10-50-101 Civil action for violation--Civil penalty.
10-50-102 Separate violations.
10-50-103 Forfeiture of products, profits, and benefits.
10-50-104 Other available penalties and remedies--Tax collected from person receiving products.
10-50-105 Provider of roll-your-own machine is cigarette manufacturer--Exception.
10-50-106 Only products in directory to be used in roll-your-own machine.
10-50-107 Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.
CHAPTER 10-50B
ESCROW FUND FOR TOBACCO LITIGATION
10-50B-1 Legislative findings.
10-50B-2 Legislative intent.
10-50B-3 Definitions.
10-50B-4 Cigarette defined.
10-50B-5 Tobacco product manufacturer defined.
10-50B-6 Units sold defined.
10-50B-7 Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly installment deposits.
10-50B-8 Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes.
10-50B-8.1 Repeal of subdivision 10-50B-8(2) upon finding of subdivision amendment unconstitutionality--Restoration of subdivision prior to amendment on finding repeal rendered section unconstitutional--Effect.
10-50B-9 Certification of compliance by tobacco product manufacturer--Civil action for non-compliance--Penalties.
10-50B-10 Each failure to make deposit a separate violation.
10-50B-11 Master Settlement Agreement monies to be deposited in education enhancement trust fund.
10-50B-11.1 Code provisions governing investment in education enhancement trust fund.
10-50B-12 10-50B-12. Repealed by SL 2001, ch 152, § 10.
10-50B-13 Revocation of license--Hearing--Reinstatement.
10-50B-14 Repeal of SL 2010, ch 68 upon holding of unconstitutionality--Effect.
10-50B-15 Assignment to state of manufacturer's interest in money in qualified escrow fund.
10-50B-16 Amendment of escrow agreement to execute assignment--Requirements--Delivery.
10-50B-17 Manufacturer not relieved of obligations by assignment.
10-50B-18 Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund.
10-50B-19 State directory--Manufacturers--Surety bond--Amount.
10-50B-20 Disclosure of information--Purposes.
CHAPTER 10-50C
CIGAR SHIPMENTS
10-50C-1 Definitions.
10-50C-2 Cigar shipper license requirements.
10-50C-3 Period of validity of license--Proration or refund of license fee prohibited.
10-50C-4 Sale and shipment requirements.
10-50C-5 Package labeling requirements.
10-50C-6 Delivery of shipment by common carrier--Requirements.
10-50C-7 Civil penalty.
10-50C-8 State jurisdiction--Audit of records.
10-50C-9 Cigar shipper quarterly returns.
10-50C-10 Taxes.
10-50C-11 Entities exempt from § 10-50C-10.
10-50C-12 Electronic submission of returns--Electronic remittance of tax.
10-50C-13 Sale and shipment without license prohibited--Action by department for violation--Civil penalty.
10-50C-14 Resale of cigars prohibited--Violation as misdemeanor.
10-50C-15 Promulgation of rules.
CHAPTER 10-52
UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
10-52-1 Non-ad valorem tax defined.
10-52-1.1 Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.
10-52-2 Imposition of tax--Conformance to state sales and use tax--Rate.
10-52-2.1 10-52-2.1. Repealed by SL 2002, ch 64, § 33.
10-52-2.2 Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.
10-52-2.3 Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
10-52-2.4 Additional non-ad valorem tax authorized--Prerequisites--Adoption--Referendum--Limitation.
10-52-2.5 10-52-2.5. Repealed by SL 2002, ch 64, § 34.
10-52-2.6 10-52-2.6. Repealed by SL 2002, ch 64, § 35, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.
10-52-2.7 Materials incorporated in construction work--Restriction on application of rate increase.
10-52-2.8 Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
10-52-2.9 10-52-2.9. Repealed by SL 2002, ch 64, § 36.
10-52-2.10 Issuance of municipal non-ad valorem tax revenue bonds.
10-52-2.11 Imposition of non-ad valorem tax on municipally owned airport--Manner of imposition.
10-52-3 Referendum procedure and scope--Continuing tax ordinances.
10-52-4 State administration--Exception.
10-52-5 Distribution of collections.
10-52-5.1 Distribution of motor and use fuel collections.
10-52-6 10-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19.
10-52-8 10-52-8. Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3.
10-52-9 Effective date of ordinance.
10-52-10 Refund of tax on capital assets used in manufacturing personal property for sale or lease.
10-52-11 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.
10-52-12 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL 2003, ch 61, § 21, eff. Jan. 1, 2006.
10-52-13 Municipality to report boundary changes to secretary of revenue--Effective date of changes--Changes to streets and addresses.
10-52-14 Transportation of property and passengers within single municipality subject to tax.
10-52-15 Repealed.
10-52-16 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL 2003, ch 61, § 22, effective January 1, 2005.
10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
10-52-18 Timely filing of returns and payment of taxes--Extension--Penalty or interest.
CHAPTER 10-52A
MUNICIPAL GROSS RECEIPTS TAX
10-52A-1 Definitions.
10-52A-1.1 Gross receipts defined.
10-52A-1.2 Conditions under which gross receipts include consideration retailer received from third parties.
10-52A-1.3 Exclusions from definition of gross receipts.
10-52A-1.4 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
10-52A-2 Additional municipal non-ad valorem tax authorized--Rate--Purpose.
10-52A-3 Department to administer tax.
10-52A-4 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006.
10-52A-4.1 10-52A-4.1. Repealed by SL 2006, ch 61, § 14, eff. Feb. 6, 2006.
10-52A-4.2 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-52A-5 10-52A-5. Repealed by SL 2007, ch 65, § 12.
10-52A-6 Applicability of certain other provisions.
10-52A-7 Promulgation of rules--Scope.
10-52A-8 Penalties for violations.
10-52A-9 Taxpayer to keep books and records--Inspection--Retention period.
10-52A-10 Tax may be referred to voters--Certain taxes to continue.
10-52A-11 Administration of taxes--Forms and rules--Records.
10-52A-12 Moneys received credited to special municipal tax fund--Disbursement.
10-52A-13 Ordinance or amendment enacted under chapter--Notification--Effective date.
10-52A-14 Issuance of bonds--Use of proceeds of bonds.
10-52A-15 Repealed
10-55A-1
Compliance with procedures prerequisite to jurisdiction of courts.
10-55A-2
Time for filing claim for recovery.
10-55A-3
Collection and payment of tax not to be restrained or delayed--Person to pay taxes
and seek recovery.
10-55A-4
Tax recovery claim forms--Required information.
10-55A-5
Determination of overpayment by secretary.
10-55A-6
Credit of overpaid taxes against future taxes--Eligibility for refund.
10-55A-7
Payment of recovery refund.
10-55A-8
Interest on recovery credit or refund.
10-55A-9
Secretary defined.
10-55A-10
Notice of administrative or court proceeding.
10-55A-11
Repealed.
CHAPTER 10-56
COLLECTION OF DELINQUENT TAXES
10-56-1 Taxes to which procedures apply.
10-56-2 Issuance of distress warrant by county treasurer on request.
10-56-3 Form of distress warrant.
10-56-4 Execution of distress warrant by sheriff.
10-56-5 Seizure of property--Exempt property.
10-56-6 Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office.
10-56-7 Proceedings against sheriff for nonfeasance of office.
10-56-8 Determination of liens--Procurement of assessment blank.
10-56-9 Seizure of property--Unencumbered property seized first.
10-56-10 Service of distress warrant--Notice of levy.
10-56-11 Sale of property which cannot be moved--Filing of notice of levy.
10-56-12 Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
10-56-13 Payment of tax before sale--Release of property to owner.
10-56-14 Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
10-56-15 Sale of property at public auction to highest bidder--Transfer of title.
10-56-16 Adjournment of sale if no bidders.
10-56-17 Property not sold for want of bidders--Return.
10-56-18 Returns of sheriff on distress warrants--Contents of returns.
10-56-19 Amount collected turned over to county treasurer.
10-56-20 Balance due on tax after sheriff's collections--Remedies for collection.
10-56-21 Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
10-56-22 Sheriff's Fees--Costs--Collection of taxes.
10-56-23 Fees, costs and mileage of sheriff--Certified list--Payment as claim.
10-56-24 Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.
10-56-25 Execution of distress warrant for licenses or tags.
10-56-26 Disposition of seized plates or tags.
CHAPTER 10-58
AMUSEMENT DEVICE TAX
10-58-1 Gross receipts tax imposed--Amusement device operation--Application.
10-58-1.1 Definition of amusement device.
10-58-2 Repealed
10-58-2.1 Repealed
10-58-2.2 Repealed
10-58-3 Exemption from local fees and taxes.
10-58-4 Collection and administration.
10-58-5 Disposition of tax proceeds.
10-58-6 Repealed
10-58-7 Repealed
10-58-8 Repealed
10-58-9 Collection and enforcement.
10-58-10 Classification of violations.
10-58-11 Exemption for video lottery machines--Gross receipts specifically exempted.
10-58-12 Exemption of gaming proceeds.
10-58-12.1 Exemption of cigarette sales through vending machines.
10-58-13 Promulgation of rules.
CHAPTER 10-59
UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
10-59-1 Application.
10-59-2 Definition of terms.
10-59-3 Notice of intent to audit defined.
10-59-4 Certificate of assessment defined.
10-59-5 Investigation and examination by secretary.
10-59-6 Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law.
10-59-6.1 Interest assessed for failure to pay taxes when taxable transactions reported.
10-59-7 Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.
10-59-8 Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.
10-59-9 Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.
10-59-10 Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
10-59-11 Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
10-59-12 Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.
10-59-13 Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.
10-59-14 Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
10-59-15 Recovery of tax, penalty, or interest by action of debt.
10-59-16 Time limitation for collection--Exceptions.
10-59-17 Compliance with procedures prerequisite to jurisdiction of courts.
10-59-18 Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
10-59-19 Recovery of overpaid taxes--Time limitation.
10-59-19.1 10-59-19.1. Repealed by SL 2007, ch 68, § 1.
10-59-20 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
10-59-21 Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
10-59-22 Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.
10-59-22.1 Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
10-59-23 Recovery refund paid to taxpayer.
10-59-24 Recovery refund--Interest included--Exception.
10-59-24.1 Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
10-59-24.2 Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
10-59-25 Application of subsequent sections.
10-59-26 Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.
10-59-27 Reliance on written advice--Inconsistent position by department.
10-59-28 Reduction or abatement of penalty or interest.
10-59-29 Evaluation of employees or imposition of quotas from revenue amount prohibited.
10-59-30 Release of tax lien--Erroneous liens--Costs.
10-59-31 Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.
10-59-32 Electronic filing of returns, reports or remittances under certain chapters--Timeliness.
10-59-32.1 Timely filing by mail of returns, reports, or remittances under certain chapters.
10-59-33 Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
10-59-33.1 10-59-33.1. Repealed by SL 2013, ch 60, § 39.
10-59-33.2 Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
10-59-34 Costs paid by losing party if position not justified.
10-59-35 Audit standards--List of proposed taxable items--Protest.
10-59-36 Authorizing to file returns or reports by electronic means.
10-59-37 Alternative methods for signing returns.
10-59-38 Promulgation of rules.
10-59-39 10-59-39. Repealed by SL 2007, ch 65, § 14.
10-59-40 Filing of returns required whether or not gross receipts are subject to tax.
10-59-41 Prior compliance--Effect.
10-59-42 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2.
10-59-44 Revocation or cancellation of license for failure to file return or remit tax.
10-59-45 Contested case hearing--Time for request--Appeal.
10-59-46 Preparation of list of delinquent taxpayers.
10-59-47 Notice to delinquent taxpayer before publication.
10-59-48 Unpaid taxes not subject to disclosure.
10-59-49 Publication of list of delinquent taxpayers.
10-59-50 Removal of name from list.
10-59-51 Good faith disclosure not a violation of other statutes.
10-59-52 Fee for collecting tax on behalf of another entity.
10-59-53 Definitions relating to automated sales suppression devices and phantom-ware.
10-59-54 Automated sales suppression devices and phantom-ware prohibited--Felony.
10-59-55 Civil penalty for violation of § 10-59-54.
10-59-56 Liability for taxes, penalties, and interest.
10-59-57 Seizure of automated sales suppression device or phantom-ware without warrant.
10-60-1 to 10-60-14. Transferred.
10-60-15
Transferred.
10-61-1
Refund of sales and use tax paid by contractor or subcontractor upon certain
fabricated tangible personal property--Application.
10-61-2
Secretary to provide refund claim forms and determine required documentation--Claim denial.
10-61-3
Refund request submission--Interest.
10-61-4
Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
10-61-5
Right to hearing upon denial of claim--Procedures.
10-61-6
Promulgation of rules concerning refunds.
10-62-1
Definitions.
10-62-2
Tax imposed on net revenues.
10-62-3
Collection and administration.
10-62-4
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
10-62-5
Promulgation of rules.
10-62-6
Prohibited acts--Misdemeanor or felony.
10-62-7
Books and records--Inspection--Retention period.
10-62-8
Taxes credited to general fund.
10-62-9
Implementation upon receipt of medicaid state plan amendment.
10-63-1
Definition of terms related to sales of property, services, and products transferred
electronically.
10-63-2
Notice of use tax due on purchases of tangible personal property, services, or
products transferred electronically.
10-63-3
Notice on website--Notice in catalog.
10-63-4
Invoice notice for internet purchase required on electronic order confirmation--Notice
for catalog and phone purchases on bill or receipt.
10-63-5
Notice on check-out page for internet purchase fulfills requirements--Consolidated
notice.
10-63-6
Displays to be accompanied by notice of tax due.
10-63-7
Online auction websites.
10-63-8
De minimis retailers and de minimis online auction websites.
10-63-9
Criminal penalty or civil liability not applicable.
CHAPTER 10-64
COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
10-64-1 Legislative findings.
10-64-2 Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
10-64-3 Declaratory judgment action against out-of-state seller.
10-64-4 Injunction during pendency of declaratory judgment action.
10-64-5 Appeal to Supreme Court.
10-64-6 Prospective obligation to collect or remit tax.
10-64-7 Obligation to remit tax after injunction lifted or dissolved.
10-64-8 Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.
10-64-9 Repealed.
CHAPTER 10-65
COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
10-65-1 Definitions.
10-65-2 Marketplace defined.
10-65-3 Marketplace provider defined.
10-65-4 Marketplace seller defined.
10-65-5 Certain marketplace providers required to collect and remit sales tax--Criteria.
10-65-6 Sale for resale.
10-65-7 Repealed.
10-65-8 Prospective obligation of marketplace provider to collect or remit tax.
