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- 15-23-703 · Taxation of gross proceeds -- taxable value for nontax purposes.
- 15-23-704 · Lien of tax -- enforcement of payment.
- 15-23-705 · Repealed.
- 15-23-706 · Repealed.
- 15-23-707 · Repealed.
- 15-23-708 · Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan.
- 15-23-709 · Application of suspension and installment arrangement.
- 15-23-710 · 15-23-710 through 15-23-714 reserved.
- 15-23-715 · New or expanding mines -- tax abatement -- definition.
- 15-23-716 · Terminated.
- 15-23-801 · Definitions.
- 15-23-802 · Metal mines -- ad valorem taxation -- reports and sampling.
- 15-23-803 · Valuation -- gross proceeds.
- 15-23-804 · Taxation of merchantable value.
- 15-23-805 · Imputed value -- procedure for metals.
- 15-23-806 · Lien of tax.
- 15-23-807 · Assessment procedures.
- 15-24-101 · Repealed.
- 15-24-102 · Repealed.
- 15-24-103 · Repealed.
- 15-24-104 · Repealed.
- 15-24-105 · Repealed.
- 15-24-201 · Definitions.
- 15-24-202 · Payment of tax -- interest and penalty -- display of tax-paid sticker.
- 15-24-203 · Tax receipt -- when production required.
- 15-24-204 · Failure to display or produce declaration, sticker, or receipt -- penalty.
- 15-24-205 · Sections limited to taxable trailers and manufactured homes.
- 15-24-206 · Declaration of destination on imported mobile homes, manufactured homes, and housetrailers -- display -- tax receipt -- exemptions.
- 15-24-207 · Department to make rules.
- 15-24-208 · Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due.
- 15-24-209 · Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder.
- 15-24-210 · Notice of impending sale to certain lienholders.
- 15-24-211 · Mobile home, manufactured home, or housetrailer -- transfer of interest.
- 15-24-212 · Cancellation of delinquent property taxes on mobile home or housetrailer.
- 15-24-301 · Personal property brought into state -- assessment -- exceptions -- custom combine equipment.
- 15-24-302 · Collection procedure.
- 15-24-303 · Proration of tax on personal property -- refund.
- 15-24-304 · Prorated fee in lieu of tax -- aircraft.
- 15-24-305 · Taxation of motion picture and television commercial property.
- 15-24-401 · Repealed.
- 15-24-402 · Repealed.
- 15-24-403 · Repealed.
- 15-24-501 · Repealed.
- 15-24-502 · Repealed.
- 15-24-503 · Repealed.
- 15-24-504 · Repealed.
- 15-24-505 · Repealed.
- 15-24-506 · Repealed.
- 15-24-507 · Repealed.
- 15-24-508 · Repealed.
- 15-24-601 · Repealed.
- 15-24-602 · Repealed.
- 15-24-603 · Repealed.
- 15-24-701 · Production credit associations -- assessment and payment.
- 15-24-801 · Savings and loan associations -- taxation.
- 15-24-901 · Repealed.
- 15-24-902 · Number of livestock.
- 15-24-903 · Duty of owner to assist in assessment.
- 15-24-904 · Penalty for violation of law.
- 15-24-905 · Livestock brought into state -- notice to department.
- 15-24-906 · Collection of fee on livestock.
- 15-24-907 · Repealed.
- 15-24-908 · Repealed.
- 15-24-909 · Repealed.
- 15-24-910 · Repealed.
- 15-24-911 · Repealed.
- 15-24-912 · 15-24-912 through 15-24-919 reserved.
- 15-24-920 · Repealed.
- 15-24-921 · Per capita fee to pay expenses of enforcing livestock laws.
- 15-24-922 · Board of livestock to prescribe per capita fee -- refunds.
- 15-24-923 · Repealed.
- 15-24-924 · Repealed.
- 15-24-925 · (Temporary) Reimbursement to department -- transmission of fees to state.
- 15-24-925 · (Effective July 1, 2029) Reimbursement to department -- transmission of fees to state.
- 15-24-926 · Repealed.
- 15-24-927 · Repealed.
- 15-24-928 · 15-24-928 through 15-24-930 reserved.
- 15-24-931 · Repealed.
- 15-24-932 · 15-24-932 through 15-24-940 reserved.
- 15-24-941 · Repealed.
- 15-24-942 · Repealed.
- 15-24-943 · Repealed.
- 15-24-1001 · Renumbered 61-10-130.
- 15-24-1101 · Federal property held under contract by private person subject to taxation.
- 15-24-1102 · Federal property held under contract of sale.
- 15-24-1103 · Federal property held under lease.
- 15-24-1104 · Collection of taxes on interests in United States lands.
- 15-24-1201 · State and other exempt property held under contract -- when taxable.
- 15-24-1202 · Taxable interests in state and other exempt property -- assessment.
- 15-24-1203 · Privilege tax on industrial, trade, or other business use of tax-exempt property -- exceptions.
- 15-24-1204 · Rate of privilege -- tax credit for federal payments in lieu of taxes.
- 15-24-1205 · Privilege tax -- assessment and collection -- no lien.
- 15-24-1206 · County suit for delinquent privilege tax.
- 15-24-1207 · Reporting requirements -- penalty -- rules.
- 15-24-1208 · Apportionment of tax-exempt property.
- 15-24-1209 · Adjustment of taxes for formerly taxed property -- presumption of taxability.
- 15-24-1301 · Repealed.
- 15-24-1302 · Repealed.
- 15-24-1303 · Repealed.
- 15-24-1304 · Repealed.