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 Repealed by SL 2002, ch 64, § 33.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 Repealed by SL 2002, ch 64, § 34.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 Repealed by SL 2002, ch 64, § 35, as amended by SL 2003, ch 61, § 21, eff.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 Repealed by SL 2002, ch 64, § 36.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 Repealed by SL 2001, ch 56, §§ 18, 19.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 Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3.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 Repealed by SL 2002, ch 64, § 41, as amended by SL 2003, ch 61, § 21, eff.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 Repealed by SL 2002, ch 64, § 42, as amended by SL 2003, ch 61, § 21, eff.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10-52-15 Repealed.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 Repealed by SL 2002, ch 64, § 48, as amended by SL 2003, ch 61, § 22, effective January 1, 2005.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.