Taxes

NumberTitle
HB 1001Real property sales, certain presumptions established.
HB 1002Owner-occupied dwellings, requirements to determine classification revised.
HB 1003Agricultural income value, annual cash rent criteria used to determine revised.
HB 1010Federal tax lien registration, filing requirements revised.
HB 1033Tax liability of sellers who agree to collect tax under the Streamline Sales Tax Agreement.
HB 1036Cash rent may be used to determine agricultural income value.
HB 1037Bad debt redefined and deducted for taxation purposes.
HB 1040Sales and use tax exemptions repealed.
HB 1043Prepared food defined for sales and use tax purposes.
HB 1044Sales and use tax refund procedures revised.
HB 1067Property tax levies for school districts revised.
HB 1091Real estate taxes, date used to determine when taxes are delinquent is revised.
HB 1100Cattle and swine semen exempted from sales tax.
HB 1108Excess tax levy opt out limited.
HB 1113Tobacco taxes and appropriation.
HB 1121Agricultural income values, capitalization rate changed.
HB 1122Contractor's excise tax, sales and use tax refunds.
HB 1128Revise the definition of agricultural purposes as it relates to sales tax.
HB 1137Index factor in the state aid to education formula revised.
HB 1141Real property sales and assessment revised as related to general fund levies for school districts.
HB 1142Material fabricators sales and use tax refund.
HB 1144Income tax on interest and dividends.
HB 1145Personal property tax replacement program.
HB 1180Business improvement districts and tax exemptions modified.
HB 1181Amateur sports officials exempt from sales tax.
HB 1186Allow reduced assessed value of land because of prairie dog damage.
HB 1203Tax imposed on financial institutions, distribution revised.
HB 1208Assessment appeal deadlines changed.
HB 1210Cooperatives exempt from sale and use tax on certain services.
HB 1224Tax compacts with the Indian tribes.
HB 1225State tribal tax compacts.
HB 1234Tribal and state tax compacts.
HB 1236Property taxes revised for school district capital outlay fund.
HB 1237Fuel tax reduction for biodiesel fuel.
HB 1240Notice of certain tax equalization decisions to be published.
HB 1247Infrastructure enhancement district created.
HB 1261Sales and contractor's excise tax refund for power generation facilities.
HB 1262Property tax assessment exemption for energy transmission facilities.
HJR 1002Corporate income tax.
SB 1Agricultural land, capacity to produce criteria revised.
SB 2Agricultural property assessments, factors used to determine value revised.
SB 3Agricultural land, written statements regarding a lease to be filed.
SB 4Agricultural property, classifications created.
SB 5Agricultural land, income value of land may be adjusted by certain factors.
SB 22Department of Transportation to provide information regarding railroad property.
SB 24Nonparticipating tobacco manufacturers consent to be sued in state courts.
SB 26Tobacco distributors and wholesalers, civil penalties for not complying with cigarette regulations.
SB 47Internal Revenue Code tax references updated.
SB 78Electric cooperatives, taxes paid to municipalities revised.
SB 80Exempt new wind energy facilities from contractors excise tax.
SB 87Taxes on attorneys' services.
SB 88Collection of tax by retailer, method revised.
SB 97Homestead, maximum value set.
SB 99Bank franchise tax may be prepaid.
SB 103Public transportation may be funded from the state highway fund.
SB 108Severed mineral interests taxed.
SB 127Alcoholic beverage wholesale tax increased.
SB 128Real property valuation adjusted.
SB 142Cigarette and tobacco taxes increased.
SB 155Sales and use tax exemption for certain political subdivisions.
SB 160Energy production facilities exempt from property tax for limited time.
SB 165Political advertising taxed.
SB 180No tax abatement when tax certificate is outstanding.
SB 187Elderly and disabled persons tax refund appropriation.
SB 196Municipal non-ad valorem tax increased.
SB 207Revise certain provisions related to mobile and manufactured homes.
SB 214Contractor's excise tax refund for new biodiesel plant and soybean processing plants.
SB 222Telecommunications tax allocation and distribution of the funds.
SB 223Tax returns to be filed.


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