TITLE 10

TAXATION

Chapter

01    Department Of Revenue

02    State Board Of Equalization [Repealed]

03    County Directors Of Equalization

04    Property Subject To Taxation

05    Situs Of Property For Taxation

06    Annual Assessment Of Property

06A    Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens

06B    Property Tax Reduction From Municipal Taxes For The Elderly And Disabled

07    Additional Information Obtained By Assessors [Repealed]

08    Assessment Of Range Livestock [Repealed]

09    Assessment Of Mobile Homes

09A    Assessment Of Machinery And Equipment [Repealed]

10    Classification And Valuation Of Real Estate

10A    Taxation Of Severed Mineral Interests [Repealed]

11    Equalization, Review And Correction Of Assessments

12    State And Local Property Tax Levies

12A    Tax Collection Agreements With Indian Tribes

12B    Limitation On Property Taxes [Repealed]

13    Property Tax Relief

13A    Property Tax Replacement Distributions [Repealed]

14    Taxation Of Grain And Seed [Repealed]

14A    Taxation Of Cattle And Sheep [Repealed]

15    Taxation Of Honey And Sugar Beets [Repealed]

16    Taxation Of Moneys And Credits [Repealed]

17    Property Tax Lists

18    Property Tax Abatement And Refunds

18A    Property Tax Refund For 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19    Lien Of Property Tax [Repealed]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30    Taxation Of Sleeping-Car Companies [Repealed]

31    Taxation Of Private Car-Line Companies [Repealed]

32    Taxation Of Express Companies [Repealed]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34    Taxation Of Telegraph Companies [Repealed]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,

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    

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