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, 10-45D, 10-52, and 10-52A.

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 Repealed by SL 2002, ch 64, § 33.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 Repealed by SL 2002, ch 64, § 34.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 Repealed by SL 2002, ch 64, § 35, as amended by SL 2003, ch 61, § 21, eff.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 Repealed by SL 2002, ch 64, § 36.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 Repealed by SL 2001, ch 56, §§ 18, 19.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 Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3.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 Repealed by SL 2002, ch 64, § 41, as amended by SL 2003, ch 61, § 21, eff.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 Repealed by SL 2002, ch 64, § 42, as amended by SL 2003, ch 61, § 21, eff.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10-52-15    Repealed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 Repealed by SL 2002, ch 64, § 48, as amended by SL 2003, ch 61, § 22, effective January 1, 2005.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