Title 57. Taxation
Index
- Chapter 57-01. Tax Commissioner
- Chapter 57-02. General Property Assessment
- Chapter 57-02.1. Payments In Lieu of Real Estate Taxes
- Chapter 57-02.2. Exemption of Improvements to Buildings
- Chapter 57-02.3. Payments In Lieu of Property Taxes
- Chapter 57-02.4. Crew Housing Permit Fees
- Chapter 57-03. [Repealed] Assessment and Valuation of Grain
- Chapter 57-04. [Repealed] Assessment of Petroleum Property
- Chapter 57-05. Assessment of Railroad Property
- Chapter 57-06. Assessment and Taxation of Public Utilities
- Chapter 57-07. Correction of Assessments of Public Utility Property
- Chapter 57-08. Review of Public Utility Assessments
- Chapter 57-09. Township Board of Equalization
- Chapter 57-10. [Repealed] Village Board of Equalization
- Chapter 57-11. City Board of Equalization
- Chapter 57-11.1. [Repealed] Personal Property Assessment Formula
- Chapter 57-12. County Board of Equalization
- Chapter 57-13. State Board of Equalization
- Chapter 57-14. Correction of Assessments of Property
- Chapter 57-15. Tax Levies and Limitations
- Chapter 57-16. [Repealed] Excess Levies In School Districts
- Chapter 57-17. [Repealed] Excess Levies In Counties, Municipalities, and Townships
- Chapter 57-18. [Repealed] Tax Levy For County Improvements
- Chapter 57-19. School District Special Reserve Fund
- Chapter 57-20. Payment and Collection of Taxes
- Chapter 57-21. Collection of Rents For Payment of Taxes
- Chapter 57-22. Collection of Delinquent Personal Property Taxes
- Chapter 57-23. Proceedings to Abate Or Refund Taxes
- Chapter 57-23.1. [Repealed] Tax Appeals Board
- Chapter 57-24. [Repealed] Sale of Land For Delinquent Taxes
- Chapter 57-25. Payment of Tax Or Redemption On Division of Real Estate
- Chapter 57-26. [Repealed] Redemption From Real Estate Tax Sales
- Chapter 57-27. [Repealed] Rights of Private Purchaser When Land Not Redeemed
- Chapter 57-28. Rights of County When Lands Not Redeemed
- Chapter 57-29. Tax Liens On Land Acquired By State
- Chapter 57-30. Action By County to Quiet Title
- Chapter 57-31. [Repealed] Taxation of Transient Stocks of Merchandise
- Chapter 57-32. Taxation of Express and Air Transportation Companies
- Chapter 57-33. [Repealed] Taxation of Rural Electric Cooperatives
- Chapter 57-33.1. [Repealed] Taxation of Cooperative Electrical Generating Plants
- Chapter 57-33.2. Electric Generation, Distribution, and Transmission Taxes
- Chapter 57-34. Telecommunications Carriers Taxation
- Chapter 57-34.1. Mobile Telecommunications Tax Sourcing
- Chapter 57-35. [Repealed] Taxation of Banks and Trust Companies
- Chapter 57-35.1. [Repealed] Taxation of Building and Loan Associations
- Chapter 57-35.2. [Repealed] Privilege Tax On Financial Institutions
- Chapter 57-35.3. [Repealed] Financial Institutions Taxation
- Chapter 57-36. Tobacco Products Tax Law
- Chapter 57-36.1. [Repealed] Controlled Substances Tax
- Chapter 57-37. [Repealed] Estate Tax
- Chapter 57-37.1. Estate Tax
- Chapter 57-38. Income Tax
- Chapter 57-38.1. Uniform Division of Income Tax Act
- Chapter 57-38.2. [Repealed] Income Averaging
- Chapter 57-38.3. Setoff of Income Tax Refund
- Chapter 57-38.4. Water's Edge Method Election
- Chapter 57-38.5. Seed Capital Investment Tax Credit
- Chapter 57-38.6. Agricultural Business Investment Tax Credit
- Chapter 57-39. [Repealed] Sales Tax
- Chapter 57-39.1. [Repealed] Motor Vehicle Excise Tax
- Chapter 57-39.2. Sales Tax
- Chapter 57-39.3. [Repealed] In Lieu of Sales Tax Fees
- Chapter 57-39.4. Streamlined Sales and Use Tax Agreement
- Chapter 57-39.5. Farm Machinery Gross Receipts Tax
- Chapter 57-39.6. Alcoholic Beverage Gross Receipts Tax
- Chapter 57-39.7. [Expired] Lodging Gross Receipts Tax
- Chapter 57-39.8. State-Tribal Sales, Use, and Gross Receipts Tax Agreements
- Chapter 57-40. [Repealed] Use Tax
- Chapter 57-40.1. [Repealed] Motor Vehicle Use Tax
- Chapter 57-40.2. Use Tax
- Chapter 57-40.3. Motor Vehicle Excise Tax
- Chapter 57-40.4. Motor Vehicle Excise Tax Refunds
- Chapter 57-40.5. Aircraft Excise Tax
- Chapter 57-40.6. Emergency Services Communication Systems
- Chapter 57-41. [Repealed] Motor Fuel Tax
- Chapter 57-42. [Repealed] Motor Fuel Use Tax
- Chapter 57-43. [Repealed] Additional Motor Fuel Tax
- Chapter 57-43a. [Referred and Disapproved] Two-Cent Special Motor Fuel Tax
- Chapter 57-43.1. Motor Vehicle Fuels and Importer For Use Taxes
- Chapter 57-43.2. Special Fuels and Importer For Use Taxes
- Chapter 57-43.3. Aviation Fuel Tax
- Chapter 57-44. Relevy of Invalid Tax
- Chapter 57-45. Miscellaneous Provisions
- Chapter 57-46. [Repealed] Tax Concessions Applicable to Persons In Armed Forces
- Chapter 57-47. County Deficiency Levy
- Chapter 57-48. [Repealed] State Highway Anticipation Certificates
- Chapter 57-49. [Repealed] Mineral Rights Privilege Tax
- Chapter 57-50. [Repealed] Refund Motor Fuel Tax
- Chapter 57-51. Oil and Gas Gross Production Tax
- Chapter 57-51.1. Oil Extraction Tax
- Chapter 57-51.2. Three Affiliated Tribes Oil and Gas Agreement
- Chapter 57-52. [Repealed] Special Fuels Tax Act
- Chapter 57-53. [Repealed] Special Fuels Tax Levy
- Chapter 57-54. [Repealed] Motor Vehicle Fuel Tax
- Chapter 57-54.1. [Repealed] Importers For Use Tax Act
- Chapter 57-54.2. [Expired] Highway Contract Tax
- Chapter 57-55. Mobile Homes Taxes
- Chapter 57-56. [Repealed] Aviation Fuel Tax
- Chapter 57-57. Forest Stewardship
- Chapter 57-58. [Repealed] Allocations to Counties and Political Subdivisions
- Chapter 57-59. Multistate Tax Compact
- Chapter 57-60. Coal Conversion Facilities Privilege Tax
- Chapter 57-61. Coal Severance Tax
- Chapter 57-62. Impact Aid Program
- Chapter 57-63. Provider Assessment For Intermediate Care
- Chapter 57-64. [Repealed] Mill Levy Reduction Allocations and Grants
- Chapter 57-65. Potash Taxes