GroundRules
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- 15-37-208 · Repealed.
- 15-37-209 · Renumbered 15-37-221.
- 15-37-210 · Deficiency assessment -- review -- penalty and interest.
- 15-37-211 · Credit for overpayment -- interest on overpayment.
- 15-37-212 · Statute of limitations.
- 15-37-213 · 15-37-213 through 15-37-220 reserved.
- 15-37-221 · Penalty for violations.
- 15-37-222 · 15-37-222 through 15-37-225 reserved.
- 15-37-226 · Terminated.
- 15-38-101 · Short title.
- 15-38-102 · Legislative policy.
- 15-38-103 · Definitions.
- 15-38-104 · Tax on mineral production.
- 15-38-105 · Report of gross yield from mines.
- 15-38-106 · Payment of tax -- records -- collection of taxes -- refunds.
- 15-38-107 · Procedure in case of failure to file statement.
- 15-38-108 · Warrant for distraint.
- 15-38-109 · Restricted access to records.
- 15-38-110 · Deficiency assessment -- review -- penalty and interest.
- 15-38-111 · Credit for overpayment -- interest on overpayment.
- 15-38-112 · Statute of limitations.
- 15-38-113 · Exemption from resource indemnity and ground water assessment tax.
- 15-38-114 · 15-38-114 through 15-38-120 reserved.
- 15-38-121 · Certain royalties exempt.
- 15-38-122 · 15-38-122 through 15-38-124 reserved.
- 15-38-125 · Gross value of product for coal.
- 15-38-126 · Gross value of product for talc.
- 15-38-127 · Gross value of product for vermiculite.
- 15-38-128 · Gross value of product for limestone.
- 15-38-129 · Gross value of product for industrial garnets and byproducts.
- 15-38-130 · 15-38-130 through 15-38-135 reserved.
- 15-38-136 · Terminated.
- 15-38-201 · Creation of resource indemnity trust fund.
- 15-38-202 · Investment of resource indemnity trust fund -- expenditure -- minimum balance.
- 15-38-203 · Use of funds.
- 15-38-301 · (Temporary) Natural resources operations state special revenue account created -- revenue allocated -- appropriations from account.
- 15-38-301 · (Effective July 1, 2029) Natural resources operations state special revenue account created -- revenue allocated -- appropriations from account.
- 15-38-302 · Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account.
- 15-39-101 · Production tax rates imposed on bentonite production.
- 15-39-102 · Semiannual payment of tax -- statement -- authority of department.
- 15-39-103 · Taxation of royalties.
- 15-39-104 · Examination of statement -- adjustments -- delivery of notices and demands.
- 15-39-105 · Penalties and interest for violation.
- 15-39-106 · Authority to collect delinquent taxes.
- 15-39-107 · Interest on deficiency -- penalty.
- 15-39-108 · Limitations.
- 15-39-109 · Credit or refund for overpayment -- refund from county -- interest on overpayment.
- 15-39-110 · Distribution of taxes.
- 15-39-111 · Administration -- rules.
- 15-44-101 · Short title.
- 15-44-102 · Definitions.
- 15-44-103 · Legislative intent -- value of forest lands -- valuation zones.
- 15-44-104 · Reduction in valuation on forest lands for trees destroyed by natural disaster.
- 15-44-105 · Administration -- rules.
- 15-44-106 · Tax on change of use of part of tract.
- 15-50-101 · Definitions.
- 15-50-102 · Renumbered 37-71-102.
- 15-50-103 · Renumbered 37-71-103.
- 15-50-104 · Renumbered 37-71-104.
- 15-50-105 · Renumbered 37-71-105.
- 15-50-201 · Renumbered 37-71-201.
- 15-50-202 · Renumbered 37-71-202.
- 15-50-203 · Renumbered 37-71-203.
- 15-50-204 · Renumbered 37-71-204.
- 15-50-205 · Tax imposed on gross receipts from public contracts.
- 15-50-206 · Withholding license fee from payments -- refunds.
- 15-50-207 · Credit against other taxes -- credit for personal property taxes and certain fees.
- 15-50-208 · 15-50-208 through 15-50-210 reserved.
- 15-50-211 · Renumbered 37-71-211.
- 15-50-212 · Renumbered 37-71-212.
- 15-50-213 · Renumbered 37-71-213.
- 15-50-301 · Rules for contractor's return.
- 15-50-302 · Renumbered 37-71-301.
- 15-50-303 · Renumbered 37-71-302.
- 15-50-304 · Statute of limitations.
- 15-50-305 · 15-50-305 and 15-50-306 reserved.
- 15-50-307 · Inspection of books of contractor.
- 15-50-308 · Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice.
- 15-50-309 · Penalty and interest for delinquency -- waiver.
- 15-50-310 · Warrant for distraint.
- 15-50-311 · Disposal of license taxes.
- 15-51-101 · Rate of tax -- electrical energy producers.
- 15-51-102 · Payment of tax -- may be itemized on customers' bills.
- 15-51-103 · Disposition of revenue -- penalty and interest on delinquency.
- 15-51-104 · Inspection of books of producer.
- 15-51-105 · Repealed.
- 15-51-106 · Future producers to comply.
- 15-51-107 · 15-51-107 and 15-51-108 reserved.
- 15-51-109 · Deficiency assessment -- review -- penalty and interest.
- 15-51-110 · Credit for overpayment -- interest on overpayment.
- 15-51-111 · Procedure to compute tax in absence of statement -- waiver of penalty.
- 15-51-112 · Warrant for distraint.
- 15-51-113 · Penalty for violation -- enforcement.
- 15-51-114 · Statute of limitations.
- 15-51-115 · 15-51-115 through 15-51-125 reserved.
- 15-51-126 · Terminated.
- 15-52-101 · Repealed.
- 15-52-102 · Repealed.
- 15-52-103 · Repealed.
- 15-53-101 · Repealed.