South Dakota Codified Laws — Title 10 (Taxation)

Chapter 1

• 10-1-1 Department created--Seal of department
• 10-1-3 Secretary's full time service required--Annual report to Governor--Oath and bond
• 10-1-4 10-1-4. Repealed by SL 1969, ch 218, § 2
• 10-1-5 Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary
• 10-1-6 Divisions within department--Directors and deputy directors of divisions--Employees of department
• 10-1-7 Appointment and tenure of directors--Oath and bond
• 10-1-8 Deputy to substitute for director of division
• 10-1-9 Fees and employee expenses charged against departmental appropriations--Vouchers
• 10-1-10 Attorney general to assist department--Prosecution of actions
• 10-1-11 Assistant attorney general for Department of Revenue
• 10-1-12 State's attorneys to assist in prosecutions
• 10-1-13 General functions of secretary
• 10-1-14 Licensing powers with respect to alcoholic beverages
• 10-1-15 General supervision of assessment of property for taxation--Forms--Classification of property
• 10-1-16 Advice and direction to directors of equalization and boards--Instructional meetings of directors
• 10-1-17 Tax assessment and collection reports required of local officers
• 10-1-18 Investigation of assessment and equalization work--Visits to counties
• 10-1-19 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2
• 10-1-21 Order by secretary for reassessment of property in district
• 10-1-22 Reassessment lists--Filing of copies with secretary
• 10-1-23 Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved
• 10-1-24 Placement of omitted property on assessment rolls
• 10-1-25 Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration
• 10-1-26 Summons of witnesses and evidence in departmental investigations
• 10-1-27 Depositions in departmental investigations
• 10-1-28 Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury
• 10-1-29 Payment of expense for enforcement of petroleum products law
• 10-1-30 Allocation of funds from taxes and license on petroleum products
• 10-1-31 Direction of proceedings for violation of tax laws--Removal of tax officials from office
• 10-1-32 State's attorneys to assist in prosecution of violations of tax and assessment laws
• 10-1-33 Economic and financial information required of individuals, partnerships, associations, and corporations
• 10-1-34 Compilation and reporting of natural resources statistics
• 10-1-35 Annual report to Governor--Contents and date of filing
• 10-1-36 Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement
• 10-1-37 Consultation with and reports to Governor
• 10-1-38 Formulation and recommendation of legislation
• 10-1-39 Reports on licensing and regulatory legislation
• 10-1-40 Construction of tax laws by secretary--Other powers provided by law
• 10-1-41 Appeals from departmental decisions
• 10-1-42 10-1-42. Repealed by SL 1982, ch 86, § 1
• 10-1-43 Names and addresses of attorneys handling similar cases
• 10-1-44 Establishment of sales and use tax collection fund
• 10-1-45 Examination of business records of holder of abandoned property
• 10-1-46 Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules
• 10-1-47 Internal Revenue Code--Defined for certain sections

Chapter 3

• 10-3-1 Office of county director of equalization established--Multi-county cooperation authorized
• 10-3-2 Qualifications of county director
• 10-3-3 Appointment of county director--Mayor participating
• 10-3-4 Oath and bond of director
• 10-3-5 Term of office of director--Dismissal--Subsequent terms--Vacancies in office
• 10-3-6 Salary of county director
• 10-3-7 Traveling expenses of county director
• 10-3-8 10-3-8. Repealed by SL 1989, ch 82, § 3
• 10-3-9 10-3-9. Repealed by SL 1989, ch 82, § 1A
• 10-3-10 10-3-10. Repealed by SL 1989, ch 82, § 5
• 10-3-11 Appointment of deputies subject to recommendations of director--Powers and duties
• 10-3-12 Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath
• 10-3-13 Qualification by deputies--Compensation
• 10-3-14 Annual conference of commissioners and director
• 10-3-15 Facilities and supplies furnished to county director and municipal deputy
• 10-3-16 Assessment of property by director--Exception--County as assessment district
• 10-3-17 10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9
• 10-3-19 Requiring statement for agricultural census
• 10-3-20 Requiring affidavit of name and residence
• 10-3-21 Affidavit of name and residence transmitted to other county
• 10-3-22 Subpoena and examination with respect to assessment statement--Place of examination
• 10-3-23 Entry on and inspection of property--Listing of taxpayers
• 10-3-24 Addition of omitted property to assessment rolls
• 10-3-25 Assessment of property of absent or unknown owner
• 10-3-26 Valuation of property of absent or unknown owner
• 10-3-27 Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal
• 10-3-28 Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality
• 10-3-29 Preparation and maintenance of county topographical map and tables--Contents
• 10-3-30 Preparation and maintenance of county land valuation map--Contents
• 10-3-31 Examination of recorded real estate conveyances--Record of considerations shown--Destruction
• 10-3-32 Posting of real estate transfers to assessment rolls
• 10-3-33 Assistance to county commissioners and boards of equalization
• 10-3-34 Investigation of applications for reduction of value, abatement, and settlement--Recommendations
• 10-3-35 Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners
• 10-3-36 Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue
• 10-3-37 Other assessors' powers exercised by director
• 10-3-38 10-3-38. Repealed by SL 1982, ch 86, § 2
• 10-3-39 Liability on bond for taxes not assessed
• 10-3-40 Action on director's bond for taxes lost through failure or neglect--Judgment
• 10-3-41 Median level of assessment to represent eighty-five percent of market value

Chapter 4

• 10-4-1 Property generally subject to taxation
• 10-4-2 Definition of real property for ad valorem taxation purposes
• 10-4-3 Assessment and description of land acquired by reliction
• 10-4-4 Trees under Timber Culture Act not considered improvement
• 10-4-5 Valuation of land containing artesian well
• 10-4-6 10-4-6. Repealed by SL 1992, ch 80, § 13
• 10-4-7 Report of publicly owned property filed with secretary of revenue--Availability to county director
• 10-4-8 Property acquired for highway purposes exempt
• 10-4-9 Property owned by religious society and used exclusively for religious purposes exempt--Sale of property by religious society
• 10-4-10 Agricultural land of charitable, benevolent and religious societies
• 10-4-11 Residential and mercantile property belonging to societies taxable
• 10-4-12 Property of charitable, benevolent or religious society used partly for income and partly for society purposes
• 10-4-13 Educational institution property exempt--Exceptions
• 10-4-14 Property of agricultural and horticultural societies exempt
• 10-4-15 Application for exemption of business incubator, charitable, religious, educational, or local industrial development property
• 10-4-16 Examination, recommendations, and determination of application for tax-exempt status
• 10-4-17 Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination
• 10-4-18 Appeal from county board determination that property is taxable
• 10-4-19 Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property
• 10-4-20 Permanent record and annual report of tax-exempt property
• 10-4-21 Periodic review of tax-exempt property--Board action to change status--Review requested by secretary of revenue
• 10-4-22 Effective date of change in tax-exempt status
• 10-4-23 Tax-exempt and railroad property taxed to long-term lessee or contract purchaser
• 10-4-24 Homestead exempt from state taxes--Description of homestead included in assessment statement--Apportionment of value
• 10-4-25 Cemetery lot exempt
• 10-4-26 Exemption from property tax penalties of persons serving in armed forces during hostilities
• 10-4-27 10-4-27. Repealed by SL 1978, ch 72, § 30
• 10-4-28 10-4-28. Repealed by SL 1992, ch 80, § 17
• 10-4-29 Repealed by SL 2012, ch 60, § 1
• 10-4-30 Single-family dwellings of disabled or senior citizens classified
• 10-4-31 10-4-31, 10-4-32. Repealed by SL 1997, ch 57, §§ 4, 5
• 10-4-35 Wellness center defined--Taxable percentage
• 10-4-36 10-4-36 to 10-4-38. Repealed by SL 2010, ch 47, §§ 5 to 7
• 10-4-39 Exemption of facility operated as a multi-tenant business incubator
• 10-4-40 Partial exemption--Owner-occupied dwellings of certain disabled veterans
• 10-4-41 Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans
• 10-4-42 Renewable resource defined
• 10-4-43 Renewable energy facility defined
• 10-4-44 Renewable energy facilities with less than five megawatts of nameplate capacity classified--Property taxable--Exemption
• 10-4-45 Renewable energy property not subject to discretionary formulas
• 10-4-46 Labor union property used exclusively for educational purpose exempt

Chapter 5

• 10-5-1 Real estate assessed where situated
• 10-5-2 Road, bridge, or railroad property assessed within county
• 10-5-3 10-5-3 to 10-5-4.1. Repealed by SL 1992, ch 80, §§ 18 to 20
• 10-5-5 Merchants' and manufacturers' property assessed at place of business
• 10-5-6 10-5-6. Repealed by SL 1992, ch 80, § 21
• 10-5-7 10-5-7. Repealed by SL 1978, ch 72, § 10
• 10-5-8 10-5-8 to 10-5-14. Repealed by SL 1992, ch 80, §§ 22 to 28
• 10-5-15 Appeal from county commissioners on decision as to place of assessment
• 10-5-16 Appeal from secretary of revenue on decision as to place of taxation--Appeal bond
• 10-5-17 Time of appeal from secretary--Transcript--Hearing de novo and judgment
• 10-5-18 Improvements on leased sites owned by municipality subject to levy by municipality

Chapter 6

• 10-6-1 Transferred to § 10-6-101
• 10-6-2 Transferred to § 10-6-105
• 10-6-3 10-6-3. Repealed by SL 2000, ch 42, § 1
• 10-6-4 Transferred to § 10-6-107
• 10-6-5 10-6-5. Repealed by SL 1992, ch 80, § 33
• 10-6-6 10-6-6. Repealed by SL 2000, ch 42, § 2
• 10-6-7 10-6-7. Repealed by SL 1992, ch 80, § 34
• 10-6-8 Transferred to § 10-6-108
• 10-6-9 10-6-9. Repealed by SL 2000, ch 42, § 3
• 10-6-11 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80, §§ 37 to 42
• 10-6-17 10-6-17. Repealed by SL 2000, ch 42, § 4
• 10-6-18 10-6-18. Repealed by SL 1982, ch 86, § 3
• 10-6-19 10-6-19. Repealed by SL 1992, ch 80, § 43
• 10-6-23 10-6-23, 10-6-24. Repealed by SL 1992, ch 80, §§ 45, 46
• 10-6-25 Transferred to § 10-6-109
• 10-6-26 10-6-26, 10-6-27. Repealed by SL 1982, ch 86, §§ 5, 6
• 10-6-28 10-6-28. Repealed by SL 1992, ch 80, § 47
• 10-6-29 10-6-29. Repealed by SL 2000, ch 42, § 8
• 10-6-30 10-6-30. Repealed by SL 1992, ch 80, § 48
• 10-6-31 Transferred to § 10-6-110
• 10-6-32 10-6-32. Repealed by SL 1995, ch 55
• 10-6-33 Transferred to § 10-6-119
• 10-6-34 10-6-34. Repealed by SL 2000, ch 42, § 10
• 10-6-37 Transferred to § 10-6-148
• 10-6-38 Transferred to § 10-6-149
• 10-6-39 Transferred to § 10-6-150
• 10-6-40 Transferred to § 10-6-151
• 10-6-41 10-6-41, 10-6-42. Repealed by SL 1992, ch 80, §§ 49, 50
• 10-6-43 Transferred to § 10-6-152
• 10-6-44 Transferred to § 10-6-153
• 10-6-45 10-6-45. Repealed by SL 1992, ch 80, § 51
• 10-6-46 10-6-46, 10-6-47. Repealed by SL 1972, ch 56, § 2
• 10-6-48 10-6-48. Repealed by SL 1992, ch 80, § 52
• 10-6-49 10-6-49. Repealed by SL 2011, ch 51, § 1
• 10-6-50 Transferred to § 10-6-154
• 10-6-51 Transferred to § 10-6-156
• 10-6-52 10-6-52, 10-6-53. Repealed by SL 2000, ch 42, §§ 17, 18
• 10-6-56 Transferred to § 10-6-141
• 10-6-57 Transferred to § 10-6-142
• 10-6-58 10-6-58 to 10-6-65. Repealed by SL 1998, ch 53, §§ 1 to 8
• 10-6-66 Transferred to § 10-6-143
• 10-6-67 Transferred to § 10-6-144
• 10-6-68 10-6-68. Repealed by SL 2000, ch 42, § 22
• 10-6-69 10-6-69. Repealed by SL 1998, ch 50, § 1
• 10-6-70 10-6-70. Transferred to § 10-21-36
• 10-6-71 10-6-71. Transferred to § 10-21-37
• 10-6-72 10-6-72. Transferred to § 10-21-38
• 10-6-73 10-6-73. Transferred to § 10-21-39
• 10-6-74 10-6-74. Repealed by SL 2008, ch 44, § 4, eff. July 1, 2014
• 10-6-75 Transferred to § 10-6-155
• 10-6-78 Transferred to § 10-6-157
• 10-6-101 Definition of terms
• 10-6-102 Mill levy defined--Substitution
• 10-6-103 One mill defined--Substitution
• 10-6-104 Fair market value and full and true value defined
• 10-6-105 Period during which assessment made--Date of assessment
• 10-6-106 Leased school lands classified separately--Assessment date and valuation date--Assessment, equalization, and taxation of school and endowment lands
• 10-6-107 Reserved
• 10-6-108 Statement of real property required of taxpayers
• 10-6-109 Viewing of property--Inspection of records--Recording assessed value
• 10-6-110 Classification of property--Notation by director
• 10-6-111 Agricultural land taxed without regard to zoning
• 10-6-112 Classification of agricultural land--Criteria
• 10-6-113 Property tax freeze authorized for agricultural property of beginning farmer
• 10-6-114 Criteria for qualifying for tax freeze on agricultural property of beginning farmer
• 10-6-115 State-owned public shooting area or game production area assessed and taxed as agricultural land
• 10-6-116 Agricultural land--Riparian buffer strip described--Additional county board authorization
• 10-6-117 Agricultural land--Riparian buffer strip classification--Criteria
• 10-6-118 Penalty for misrepresentation of agricultural land as qualifying as riparian buffer strip
• 10-6-119 Basis for determining valuation for tax purposes--Cost, market and income approaches to appraisal considered
• 10-6-120 Property not used for agriculture separately assessed
• 10-6-121 Minimum and maximum median sales to assessment ratio
• 10-6-122 Maximum coefficient of dispersion
• 10-6-123 Distinction between agricultural and nonagricultural real property
• 10-6-124 Promulgation of rules--Purposes
• 10-6-125 Assessed value of inundated farmlands--Classification
• 10-6-126 Request for special assessment for inundated farmland--Time limit--Description of land
• 10-6-127 Agricultural land to be assessed based on agricultural income value
• 10-6-128 Agricultural income value--Determination--Database of cropland data
• 10-6-129 Factors used for percentage of annual earning capacity
• 10-6-130 Soil classification--Land categorization--Director adjustments
• 10-6-131 Agricultural income value for county--Assessed value adjustment by director--Requested adjustment--Documents retained
• 10-6-132 Classification of buildings and structures
• 10-6-133 Fair market value of agricultural land
• 10-6-134 Agricultural Land Assessment Implementation and Oversight Advisory Task Force--Members--Vacancy--Duties--Draft legislation
• 10-6-135 Recommendations required by Agricultural Land Assessment Implementation and Oversight Advisory Task Force
• 10-6-136 Centrally assessed operating property classified--Percentage of value at which equalized
• 10-6-137 Discretionary formula for reduced taxation of new structures and additions--Partially constructed structures
• 10-6-138 Municipal adoption of reduction for new property
• 10-6-139 Adoption of assessed value formula by governing board of improvement district
• 10-6-141 Boundaries of redevelopment neighborhood
• 10-6-142 Standards for redevelopment neighborhood property within municipality
• 10-6-143 Classification of certain residential property
• 10-6-144 Valuation of certain residential property
• 10-6-145 Unrecorded improvements to real property--Notification of value to county auditor
• 10-6-146 Improvements to which provisions not applicable--Petition and hearing prior to notification of auditor
• 10-6-147 Petition for reversal of director's decision--Notice and hearing
• 10-6-148 Railroad and highway rights-of-way deducted in valuing land
• 10-6-149 Real estate list included in assessment lists, rolls, and book--Contents
• 10-6-150 Form for real estate list
• 10-6-151 Equalization director's affidavit attached to real estate list
• 10-6-152 Records of county auditor or treasurer authorized as tax records
• 10-6-153 Delivery of updated records to boards of equalization--Open to public inspection
• 10-6-154 Notice of assessment--Required information--Promulgation of rules
• 10-6-155 Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules
• 10-6-156 Counties not in compliance--Basis of request for and issuance of certificate of compliance
• 10-6-157 Consideration of federal income tax credits in assessing property prohibited
• 10-6-158 Owner-occupied single-family dwellings--Total assessed value--Limitation
• 10-6A-1 Definition of terms
• 10-6A-2 Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor
• 10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor
• 10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline
• 10-6A-5 Applications to include supporting documents
• 10-6A-6 County treasurer to determine eligibility
• 10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment
• 10-6A-8 10-6A-8. Repealed by SL 1981, ch 81, § 6
• 10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals
• 10-6A-10 10-6A-10. Repealed by SL 1995, ch 53, § 11
• 10-6A-11 Refund eligibility unaffected
• 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar
• 10-6B-1 Definition of terms
• 10-6B-2 Adoption of chapter by governing board of municipality
• 10-6B-3 Amount of reduction in income allowed for taxes paid
• 10-6B-4 Requirements for reduction of real property taxes due on single family dwelling
• 10-6B-5 Survival of right to file claim
• 10-6B-6 Amount of reduction of real property taxes due for a single-member household
• 10-6B-7 Amount of reduction of real property taxes due for a multiple-member household
• 10-6B-8 Eligibility of head of household for reduction--Requirements
• 10-6B-9 Claims for reduction of real property taxes--Forms
• 10-6B-10 Applicant not required to record on application amount claimed--Reduction computed by county auditor
• 10-6B-11 Documentary evidence
• 10-6B-12 Claim for reduction signed and delivered to county auditor
• 10-6B-13 Reduction of taxes by county treasurer
• 10-6B-14 Protest of denial of reduction--Hearing
• 10-6B-15 Denial of reduction because of refund or freeze
• 10-6C-1 Definitions
• 10-6C-2 Prohibiting collection of certain single-family dwelling property taxes--Qualifications
• 10-6C-3 Application--Forms--Promulgation of rules
• 10-6C-4 Documentary evidence included with application
• 10-6C-5 County treasurer to determine qualification
• 10-6C-6 Hearing allowed upon denial
• 10-6C-7 Recipient of other property tax relief ineligible
• 10-6C-8 Prohibited property taxes as a lien on property--Interest
• 10-6C-9 Prohibited property taxes not delinquent
• 10-6C-10 Uncollected taxes not to exceed the value of the property
• 10-6C-11 County treasurer may accept payment of prohibited taxes--Applied to oldest property tax

Chapter 9

• 10-9-1 Mobile home defined
• 10-9-2 Assessment and taxation in lieu of other taxes--Exceptions
• 10-9-3 Annual listing of mobile home with county director--Information and copy of title furnished
• 10-9-4 Period of exemption of mobile home bearing foreign license plate--Listing on acceptance of employment by occupant
• 10-9-5 Failure to list mobile home as misdemeanor--Liability for tax--Penalty assessment
• 10-9-6 10-9-6. Repealed by SL 2011, ch 52, § 1
• 10-9-7 Valuation of mobile homes
• 10-9-8 Proration of tax on mobile homes taxable for part of year
• 10-9-9 Levy of tax by application of mill rate
• 10-9-10 Tax immediately payable--Deferred payment--Action on delinquencies
• 10-9-11 Decalcomania issued to taxpayer--Display on mobile home--Failure to display, alteration and wrongful use as petty offense
• 10-9-12 Pecuniary penalty for delay in payment of tax
• 10-9-13 Lien of tax on mobile home--Collection of delinquent tax
• 10-9-14 Distribution of taxes collected
• 10-9-15 Payment under protest and appeal to board of equalization

Chapter 10

• 10-10-1 Petition by freeholders for county classification of real property--Number of signers--Time of filing
• 10-10-2 Resolution by county commissioners for classification--Filing--Employment of person to make classifications
• 10-10-3 10-10-3. Repealed by SL 1985, ch 77, § 42
• 10-10-4 Preparation of list of taxable real estate within county--Land acquired from government
• 10-10-5 Classification of real estate--Factors considered--Inspection and hearings
• 10-10-6 Rules for classification of real property
• 10-10-7 Classification records filed with county auditor--Valuation by county commissioners
• 10-10-8 Consideration and equalization of classification and valuations at annual equalization meeting--Changes by Office of Hearing Examiners
• 10-10-9 Changes in classification and valuation--Notice to taxpayers
• 10-10-10 Copies of classifications and valuations delivered to townships, municipalities and Department of Revenue
• 10-10-11 Appeal from county board in classification, valuation and equalization matters
• 10-10-12 10-10-12. Repealed by SL 1994, ch 73, § 13
• 10-10-13 Time for taking appeal
• 10-10-14 Petition and special election on township resurvey for tax purposes
• 10-10-15 Township resurvey after approval by voters--Recording of plat--Acreage used for assessment purposes
• 10-10-16 Private resurvey for tax purposes--Recording of plat--Acreage observed in assessments
• 10-10-17 10-10-17 to 10-10-19. Transferred to §§ 10-4-30 to 10-4-32

Chapter 11

• 10-11-1 County auditor to add omitted property to assessment rolls
• 10-11-2 Correction of assessment rolls by addition of property and valuation
• 10-11-3 Notice to property owner or occupant to show cause before addition of property to assessment rolls
• 10-11-4 Addition of property and valuation after failure of owner to show cause against assessment
• 10-11-5 Addition of omitted tax to tax list--Certification to county treasurer--Warrant for collection--Evidence filed by county auditor
• 10-11-6 Notice mailed to taxpayer of addition of omitted property
• 10-11-7 Entry of omitted taxes on duplicate tax list--Collection
• 10-11-8 Power of state department to direct addition of omitted property--Procedure
• 10-11-9 Change of assessment roll or tax list to correct error in name of taxpayer, description or quantity of real property
• 10-11-10 Change of tax lists to correct error in computation or extension
• 10-11-11 Change of assessment and tax lists to add omitted property discovered by treasurer
• 10-11-12 Form of amendments to tax lists
• 10-11-13 Composition of local boards of equalization--Time and place of annual meeting
• 10-11-14 Quorum of a local board of equalization--Adjournment from day to day--Time allowed to complete equalization--Participation by school board members
• 10-11-15 Clerk of local equalization board--Minutes--Form of action--Adjournment in absence of quorum
• 10-11-16 Appeal to local board of equalization--Notice of appeal
• 10-11-17 10-11-17. Repealed by SL 1993, ch 86, § 9
• 10-11-18 10-11-18. Repealed by SL 1992, ch 80, § 108
• 10-11-19 Addition of omitted property by local board--Procedure for assessment
• 10-11-20 Notice to taxpayer before increase in assessment by local board
• 10-11-21 Delivery of equalized assessment roll to director of equalization--Acceptance by county commissioners
• 10-11-22 Right of appeal from local board to county board of equalization
• 10-11-23 Method of appeal to county board
• 10-11-24 10-11-24. Repealed by SL 1993, ch 86, § 14
• 10-11-25 Composition of county board of equalization--Oath of office--Time, place and duration of meetings
• 10-11-26 Powers of county board of equalization--De novo appeals
• 10-11-27 Complaint to local board required before consideration by county board
• 10-11-28 10-11-28. Repealed by SL 1993, ch 86, § 18
• 10-11-29 Addition of omitted property by county board--Procedure for assessment
• 10-11-30 10-11-30. Repealed by SL 1993, ch 86, § 20
• 10-11-31 Changes in real property assessments not to create inequalities requiring complete reassessment
• 10-11-32 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
• 10-11-34 Increase in individual assessment--Advance notice required
• 10-11-35 10-11-35. Repealed by SL 1993, ch 86, § 24
• 10-11-36 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
• 10-11-38 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
• 10-11-40 Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue
• 10-11-41 Correction of assessment lists to show changes by county board--Abstracts of lists
• 10-11-42 Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved
• 10-11-43 Appeal from Office of Hearing Examiners to circuit court
• 10-11-44 Appeal from county board of equalization to circuit court
• 10-11-45 Docketing and hearing of appeals to circuit court--Combining decisions in appeal
• 10-11-46 10-11-46. Repealed by SL 1994, ch 73, § 19
• 10-11-47 Assessments within equalization jurisdiction of secretary of revenue
• 10-11-48 Percentage changes by secretary of revenue in real property assessments within county
• 10-11-49 10-11-49. Repealed by SL 1992, ch 80, § 117
• 10-11-50 Evidence required for percentage change in assessments--Rate of change not to be fractional
• 10-11-51 Certification to county auditors of percentage changes made by secretary of revenue--State levy certified
• 10-11-52 Assessments not invalidated by late transmittal of certificate
• 10-11-53 Correction of assessment lists to show changes made by state board--Fractional amounts
• 10-11-54 Directors of equalization to report data on assessed valuation and sales to state department
• 10-11-55 Annual studies by department of assessment to sales ratios
• 10-11-56 Arms-length transactions included in departmental studies
• 10-11-58 Computation of median level of assessment in each county
• 10-11-59 Computation of coefficient of dispersion for each county
• 10-11-60 Publication of findings from assessment to sales ratio studies
• 10-11-61 10-11-61. Repealed by SL 1995, ch 57, § 41
• 10-11-62 10-11-62. Repealed by SL 1993, ch 86, § 33
• 10-11-63 Definition of terms
• 10-11-64 Annual valuation of property within municipality
• 10-11-65 Appeal from assessment to sales ratio studies
• 10-11-66 Consolidated board of equalization authorized--Membership
• 10-11-67 Filing complaint with consolidated board
• 10-11-68 Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll
• 10-11-69 Assessment of omitted property by consolidated board
• 10-11-70 Notice of raise in assessment by consolidated board
• 10-11-71 Voting on property valuation by consolidated board--Oath of board members--Annual session
• 10-11-72 Consolidated board authority
• 10-11-73 Written notice of consolidated board decisions
• 10-11-74 Placement of omitted property on taxing district books by consolidated board
• 10-11-75 Reassessment of taxing district caused by consolidated board decision prohibited
• 10-11-76 Appeal of consolidated board of equalization's decision
• 10-11-77 Application of §§ 10-11-13 to 10-11-31
• 10-11-78 Supreme Court may award attorney fees against unsuccessful appellant--Motion and statement of costs

Chapter 12

• 10-12-1 Levy of state tax--Purposes covered by levy
• 10-12-2 Maximum state levy
• 10-12-3 Determination of rate of state levy--Certification and deduction of amounts available from other sources
• 10-12-4 Constitutional limitations on state levy to be observed
• 10-12-5 State treasurer to transfer sums to interest and debt service funds
• 10-12-6 10-12-6. Repealed by SL 2005, ch 149, § 1
• 10-12-7 Local levies in specific amounts--Certification to county auditor--Change in levy after certification
• 10-12-8 Annual county levy for general purposes--Estimate of expenses as basis for levy
• 10-12-9 Purposes for levy of county taxes
• 10-12-10 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29
• 10-12-12 10-12-12. Repealed by SL 1985, ch 77, § 42
• 10-12-13 County levy for maintenance, repair, and construction of roads and bridges--Reserve fund
• 10-12-14 County levy for maintenance, repair, and construction of roads and bridges--Payment to municipalities
• 10-12-15 County highway and bridge reserve fund exempt from budget law
• 10-12-16 Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited
• 10-12-17 Use of general road and bridge funds for matching aid permitted
• 10-12-18 10-12-18. Repealed by SL 2014, ch 55, § 1
• 10-12-19 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33
• 10-12-21 Maximum county levy for all purposes
• 10-12-22 10-12-22. Obsolete
• 10-12-23 10-12-23. Repealed by SL 1982, ch 28, § 34
• 10-12-24 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29
• 10-12-26 Annual levy of organized township--Certification to county auditor
• 10-12-27 Township levy for bond interest and debt service fund--Surplus transferred to general fund
• 10-12-28 Maximum rate of township levy
• 10-12-29 Annual school district levy--Report to county auditor--Spread against property
• 10-12-30 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59
• 10-12-32 Maximum rate of levy in municipalities
• 10-12-33 10-12-33. Repealed by SL 1989, ch 87, § 8
• 10-12-34 10-12-34. Repealed by SL 1982, ch 86, § 12
• 10-12-35 Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters
• 10-12-36 Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess
• 10-12-37 10-12-37. Repealed by SL 1989, ch 91, § 2
• 10-12-38 Equalizing assessment of all property between counties
• 10-12-39 Equalizing assessment of land and structures on property between counties
• 10-12-40 Addition to or deduction from valuation of lands, municipal lots and structures on land between counties
• 10-12-41 Certification of percent added to or deducted from valuation of property
• 10-12-42 Annual levy--School district general fund
• 10-12-43 Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election
• 10-12-44 Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation
• 10-12A-1 Definition of terms
• 10-12A-2 Legislative findings--Agreements authorized
• 10-12A-3 10-12A-3. Repealed by SL 2003, ch 54, § 3
• 10-12A-4 Agreement to collect taxes for tribes--Fee
• 10-12A-5 Percentage of state and tribal tax proceeds remitted to tribe
• 10-12A-6 Duration of collection agreements--Renewal
• 10-12A-7 10-12A-7. Repealed by SL 2003, ch 54, § 8
• 10-12A-8 State jurisdiction within Indian country
• 10-12A-9 Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax

Chapter 13

• 10-13-1 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11
• 10-13-11 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30
• 10-13-20 Construction of chapter
• 10-13-21 Promulgation of rules
• 10-13-22 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13
• 10-13-35 Limitation on tax levy increase on real property--School districts excepted
• 10-13-36 Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election
• 10-13-37 Median level of assessment to be eighty-five percent of market value
• 10-13-38 Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted
• 10-13-39 Classification of owner-occupied single-family dwelling
• 10-13-40 Eligibility for owner-occupied classification
• 10-13-41 10-13-41. Repealed by SL 2004, ch 86, § 3
• 10-13-42 10-13-42. Repealed by SL 1997, ch 54, § 4
• 10-13-43 Information provided by county auditor to Department of Revenue
• 10-13-44 10-13-44. Repealed by SL 2015, ch 39, § 5
• 10-13-45 Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions
• 10-13-46 Municipality property tax rebate
• 10-13-47 Homeowner property tax reduction fund--Administration--Purpose--Expenditures
• 10-13-48 Homeowner property tax reduction fund--Deposit of moneys
• 10-13A-1 10-13A-1, 10-13A-1.1. Repealed by SL 1995, ch 68, §§ 53, 54
• 10-13A-2 10-13A-2. Repealed by SL 1981, ch 88, § 1
• 10-13A-3 10-13A-3. Repealed by SL 1979, ch 67, § 1

Chapter 17

• 10-17-1 Preparation of list for each assessment district--Lands and lots listed
• 10-17-2 Calculation and extension of tax levies--Limitations on levies applied
• 10-17-3 Extension of total consolidated tax--Apportionment to state and subdivisions
• 10-17-4 Recapitulation of columns in tax list
• 10-17-5 10-17-5. Repealed by SL 1982, ch 28, § 35
• 10-17-6 10-17-6. Repealed by SL 1995, ch 61, § 3
• 10-17-7 Preparation of tax list--Notation as to real property sold for taxes
• 10-17-8 Warrant for collection of taxes attached to duplicate tax list
• 10-17-9 Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance

Chapter 18

• 10-18-1 Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes
• 10-18-2 Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts
• 10-18-3 Procedure applicable to compromise of uncollectible taxes
• 10-18-4 Contents and verification of application for abatement or refund
• 10-18-5 Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application
• 10-18-6 Concurrence of municipal governing body required for abatement of tax within municipal corporation
• 10-18-7 Certification of municipal action where concurrence required--Failure to file certificate as concurrence
• 10-18-8 Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court
• 10-18-9 Correction of tax lists on grant of abatement or compromise
• 10-18-10 Order and payment of refund--Charging to tax districts
• 10-18-11 Credit to county for state tax abated or refunded
• 10-18-12 Appeal from county commissioners to circuit court
• 10-18-13 Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts
• 10-18-14 Retroactive application of chapter
• 10-18-15 Payment of property tax refunds for taxes erroneously collected
• 10-18-16 Refund date for property taxes erroneously collected
• 10-18-17 Interest on property taxes erroneously collected
• 10-18A-1 Definition of terms
• 10-18A-2 Refund of taxes paid on single family dwelling--Conditions
• 10-18A-3 Refund denied after refund of sales tax
• 10-18A-4 Right to file lost on death
• 10-18A-5 Single-member household refund schedule
• 10-18A-6 Multiple-member household refund schedule
• 10-18A-7 Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time
• 10-18A-8 Amount claimed not required on application--Computation by county auditor
• 10-18A-9 Documentary evidence in application
• 10-18A-10 Signing of refund claim--Delivery to proper officer
• 10-18A-11 Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms
• 10-18A-12 Appropriations insufficient for all payments--Proration to timely filed claims
• 10-18A-13 Hearing on denial of claim--Time for demand
• 10-18A-14 Fraudulent refund claims as petty offense
• 10-18A-15 Promulgation of rules
• 10-18A-16 Distribution of unspent sales and property tax refunds

Chapter 20

• 10-20-1 10-20-1 to 10-20-9. Repealed by SL 1992, ch 80, §§ 155 to 163
• 10-20-10 Removal or destruction of building in municipality before taxes paid as misdemeanor--Lien on lot and materials--Condemned fire hazards excepted
• 10-20-11 Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot

Chapter 21

• 10-21-1 Treasurer to collect taxes
• 10-21-2 Demand not necessary to fix liability--Duty of taxpayer
• 10-21-3 10-21-3. Repealed by SL 1982, ch 86, § 21
• 10-21-4 Due date of taxes
• 10-21-5 Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration
• 10-21-6 10-21-6. Repealed by SL 2018, ch 63, § 6
• 10-21-7 Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied
• 10-21-8 Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes
• 10-21-9 10-21-9, 10-21-10. Repealed by SL 1992, ch 80, §§ 166, 167
• 10-21-11 10-21-11 to 10-21-13. Repealed by SL 2018, ch 63, §§ 12 to 14
• 10-21-14 Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor
• 10-21-15 10-21-15. Repealed by SL 2011, ch 53, § 1
• 10-21-16 Binding and numbering of tax receipts--Separate series used for separate years
• 10-21-17 Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft
• 10-21-18 Fraudulent variations between tax receipt and duplicate as theft
• 10-21-19 Posting of payments to tax list
• 10-21-20 Treasurer to sign plat certifying payment in full of taxes on platted real property
• 10-21-21 Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies
• 10-21-22 10-21-22. Repealed by SL 1982, ch 28, § 36
• 10-21-23 Delinquency dates for real property taxes--Interest
• 10-21-24 10-21-24. Repealed by SL 1992, ch 80, § 171
• 10-21-25 Penalty and interest collected in addition to principal amount
• 10-21-26 10-21-26. Repealed by SL 2018, ch 63, § 24
• 10-21-27 Distribution of tax collections to taxing districts
• 10-21-28 10-21-28 to 10-21-30. Repealed by SL 2018, ch 63, §§ 26 to 28
• 10-21-31 Addition of unreported real property improvements to tax roll--Notice to owner of property--Hearing
• 10-21-32 Collection of taxes and interest on improvement from first assessment date after property was improved
• 10-21-33 Taxes as perpetual lien
• 10-21-34 Continuing authorization for payment of property taxes permitted--Electronic transfers
• 10-21-35 Divided assessment when portion of real property purchased
• 10-21-36 Manufactured home on site for certain short time period exempt from taxes
• 10-21-37 Manufactured home assessed as real property that owner plans to move or destroy before November first of following year--Tax levy--Taxes to be paid in full
• 10-21-38 Manufactured home assessed as real property on which taxes are payable and that owner plans to move or destroy--Taxes to be paid in full
• 10-21-39 No taxes due on manufactured home in dealer's inventory

Chapter 22

• 10-22-1 Notice to taxpayer of delinquent amount of mobile home taxes or taxes on building on leased site
• 10-22-2 Publication of name of taxpayer and delinquent amount of mobile home taxes or taxes on building on leased site--Collection of taxes, penalty, interest, and charges
• 10-22-3 10-22-3. Repealed by SL 2000, ch 47, § 4
• 10-22-4 10-22-4. Repealed by SL 1992, ch 80, § 176
• 10-22-5 Deduction of delinquent real property taxes or mobile home taxes from bill or claim against county
• 10-22-6 10-22-6. Repealed by SL 1992, ch 80, § 178
• 10-22-7 Warrant to treasurer for amount deducted from claim against county
• 10-22-8 Distress warrant against person for delinquent mobile home taxes or taxes on building on leased site
• 10-22-9 Form of treasurer's distress warrant
• 10-22-10 Delivery of distress warrant to sheriff--Collection of tax by seizure of property
• 10-22-11 Exemption from seizure limited to property absolutely exempt
• 10-22-12 Failure of sheriff to execute distress warrant as nonfeasance in office
• 10-22-13 Removal of sheriff from office for failure to proceed in collection of delinquent taxes--Procedure
• 10-22-14 Sheriff to check records for encumbrances against property
• 10-22-15 Seizure of unencumbered before encumbered property--Priority of tax lien
• 10-22-16 Execution of warrant by service of warrant and notice of levy--Service by mail or posting
• 10-22-17 Seizure without moving property--Notice filed with register of deeds
• 10-22-18 Notice of sale of property--Contents--Posting and mailing
• 10-22-19 Release of property seized on payment of taxes to sheriff
• 10-22-20 Sheriff's receipt for taxes--Removal of tax from tax list and issuance of treasurer's receipt
• 10-22-21 Sale of property at public auction--Effect of sale--Sheriff's certificate of sale
• 10-22-22 Adjournment of sale--Notice
• 10-22-23 Return of property if not sold--Taxes remain unpaid
• 10-22-24 Sheriff's return on distress warrant--Contents
• 10-22-25 Payment to treasurer of amount collected by sheriff--Receipt
• 10-22-26 Uncollected balance remains collectible--Subsequent remedies
• 10-22-27 Surplus returned to owner--Deposit in county general fund if owner cannot be found
• 10-22-28 Sheriff's Fees--Costs--Collection of taxes
• 10-22-29 10-22-29. Repealed by SL 2018, ch 63, § 59
• 10-22-30 Presentation to county commissioners of uncollected distress warrants--Examination--Placement on uncollectible list
• 10-22-31 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
• 10-22-33 Distress warrants required for all taxes not declared uncollectible
• 10-22-34 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to 194
• 10-22-42 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
• 10-22-47 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to 200
• 10-22-53 Civil action for unpaid mobile home taxes or taxes on building on leased site--Venue
• 10-22-54 Action in another state or federal court
• 10-22-55 Ancillary remedies and proceedings
• 10-22-56 Allegations in treasurer's complaint--Tax lists as evidence--Exemptions limited
• 10-22-57 Defenses--Reassessment--Judgment for correct amount due
• 10-22-58 Employment of assistance outside state for collection from taxpayer who has moved from state--Commission
• 10-22-59 Reciprocal enforcement of tax liability with other states--Proof of authority
• 10-22-60 Taxes, penalties, and interest subject to reciprocal enforcement
• 10-22-61 Attorney general authorized to bring action in other states
• 10-22-62 Applicability of chapter

Chapter 23

• 10-23-1 Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes
• 10-23-2 Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list
• 10-23-3 Contents of notice of sale
• 10-23-4 Combined description of tracts assessed to same person
• 10-23-5 Charge against property for publication--Payment of cost of publication
• 10-23-6 Amount paid to newspapers for publication of notice of sale
• 10-23-7 Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads
• 10-23-8 Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate
• 10-23-9 New sale on bidder's failure to pay--Civil action against bidder
• 10-23-10 Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed
• 10-23-11 Return of sale to be filed with county auditor--Contents
• 10-23-12 Private sale of tax certificate not sold at public sale--Tax receipt
• 10-23-13 10-23-13. Repealed by SL 2018, ch 63, § 90
• 10-23-14 Mistaken or wrongful sale of tax certificate--Refund to purchaser
• 10-23-15 Assessment canceled by federal or state government after sale--Refund to purchaser
• 10-23-16 Tax liability after assessment for which property sold with refund to purchaser
• 10-23-17 Apportionment to taxing districts of refunds to purchaser
• 10-23-18 Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings
• 10-23-19 Treasurer's fees--Notation of deed in tax certificate records
• 10-23-20 Tax receipt for property described in tax certificate
• 10-23-21 Assignment of tax certificate--Presentation to and entry by treasurer
• 10-23-22 Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt
• 10-23-23 Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest
• 10-23-24 Bidding off on behalf of county as purchaser at tax sale
• 10-23-25 Tax certificate issued to county--Tax receipt not issued--Interest
• 10-23-26 Readvertising and sale not permitted after acquisition by county
• 10-23-27 Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county
• 10-23-28 Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser
• 10-23-29 Tax sales not invalidated by irregularities
• 10-23-30 10-23-30, 10-23-31. Repealed by SL 1974, ch 78, § 6
• 10-23-32 Chapter applicable to collection of taxes owed on unreported improvements
• 10-23-33 Sale of tax certificate where electronically transmitted taxes delinquent

Chapter 24

• 10-24-1 Right to redeem tax certificate before issuance of tax deed--Amount due--Memorandum and receipt by treasurer
• 10-24-2 Return of tax certificate as release of claims--Notations in record by treasurer
• 10-24-3 Time allowed for redemption by persons under disability--Right to partition preserved
• 10-24-4 No fees for services in redemption
• 10-24-5 Right to redeem tax certificate bid off by county--Tax receipt--Notations in record by treasurer
• 10-24-6 Payment of subsequent taxes without full redemption from county--Receipt
• 10-24-7 County right to require payment of taxes preserved
• 10-24-8 Disinterested persons not granted lien or claim
• 10-24-9 10-24-9 to 10-24-15. Repealed by SL 2018, ch 63, §§ 117 to 123
• 10-24-16 Right of lien holder to pay taxes or redeem from sale--Addition to lien--Interest rate
• 10-24-17 Notice to certificate holder of redemption from tax certificate sale

Chapter 25

• 10-25-1 Period within which tax deed may be procured
• 10-25-2 Contents of notice of intention to take tax deed--Notice combining descriptions of different tracts
• 10-25-3 Persons entitled to notice of intention to take tax deed
• 10-25-4 Additional persons entitled to notice
• 10-25-5 Service of notice of intention to take tax deed--Personal service--Publication--Mailing
• 10-25-6 Service on decedent's personal representative, heirs, or beneficiaries
• 10-25-7 Service of notice to holder of special assessment certificate or tax certificate--When service not required
• 10-25-8 Completion of service by filing of affidavit--Expiration of right of redemption
• 10-25-9 Costs added to amount required for redemption
• 10-25-10 Purchase of prior tax certificates required before issuance of deed
• 10-25-11 Preparation and delivery of tax deed--Fee
• 10-25-12 Title and possessory right vested by tax deed
• 10-25-13 Contents of tax deed--Prima facie evidence of regularity of proceedings
• 10-25-14 Tax deed based on private sale
• 10-25-15 Cancellation of certificate on delivery of deed--Proof and bond for lost certificate
• 10-25-16 Limitation of proceedings to procure tax deed--Cancellation of certificate and bar of lien
• 10-25-17 Limitation not applicable to certificates held by county--Time allowed after assignment by county
• 10-25-18 Time allowed for completion of proceedings to procure tax deed--Cancellation of certificate and bar of lien
• 10-25-19 Acts constituting commencement and completion of proceedings to procure tax deed
• 10-25-20 Tax deed on real property bid in by county
• 10-25-24 County action to quiet title acquired by tax deed--Prosecution by state's attorney
• 10-25-25 Procedure in quiet title action--Bond not required of county
• 10-25-26 Removal of cloud on title by transfer, assignment, or satisfaction--Maximum consideration
• 10-25-28 10-25-28 to 10-25-38. Repealed by SL 1974, ch 68, § 10
• 10-25-39 Apportionment of sale proceeds--Disposing surplus proceeds
• 10-25-40 Cancellation of taxes on real property after sale of deed--Reinstatement if deed declared void
• 10-25-41 Reconveyance to record owner of real property held by county under tax deed--Consideration required
• 10-25-42 Price, conditions, and qualifications required by county commissioners for reconveyance to record owner
• 10-25-43 Resolution of county commissioners for reconveyance to record owner--Quitclaim deed
• 10-25-44 Limitation of proceedings to contest tax deed--Defenses in action by tax-deed grantee
• 10-25-45 Denial of bid on county sale of tax deed property if bidder not current on property taxes

Chapter 26

• 10-26-1 List of delinquent real property taxes compiled by county treasurer--Lands included--Information shown
• 10-26-2 Affidavit of treasurer attached to list--Filing of list
• 10-26-3 Filing of list and mailing of notice as notice to owners of proceedings for enforcement of taxes
• 10-26-4 Notice that tax deed will issue--Service on owner and posting--Form of notice
• 10-26-5 Publication of notice of county intention to take tax deed--Form
• 10-26-6 Affidavit of completed service of notice to take tax deed--Form
• 10-26-7 Execution of tax deed--Form
• 10-26-8 Copy of affidavit attached to delinquent tax records
• 10-26-9 No fees to county treasurer--Agent or attorney to assist treasurer--Compensation
• 10-26-10 Chapter alternative to other procedures

Chapter 27

• 10-27-1 Injunction against tax collection prohibited--Form of remedy
• 10-27-2 Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal
• 10-27-3 Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender
• 10-27-4 Dismissal of action on failure by plaintiff to deposit amount tendered
• 10-27-5 Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court
• 10-27-6 Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of court--Admission not implied from deposit
• 10-27-7 Judgment directing disposition of deposit--Payments by county directed
• 10-27-8 Costs in action for recovery of property sold for taxes
• 10-27-9 Appeals to Supreme Court in action to recover property sold for taxes

Chapter 28

• 10-28-1 Secretary to assess operating property
• 10-28-2 Assets included in operating property
• 10-28-3 Annual statement required of railroad company--Date of filing--Contents
• 10-28-4 Annual statement of railroad property occupied by warehousemen and others
• 10-28-5 Addition to assessment value on failure of railroad to make statements
• 10-28-6 Annual list of warehousemen and other occupants of railroad property--Contents
• 10-28-7 Time of annual assessment of operating property--Separation of main lines, branches and sidetracks
• 10-28-8 Capital stock and other property included--Nonoperating property excepted
• 10-28-9 Allocation of valuation for railroad operating partly without state
• 10-28-10 Local assessment of nonoperating property permitted
• 10-28-11 Nonoperating property defined--Rules
• 10-28-12 Unit valuation of railroad operating property
• 10-28-13 Cost approach, market approach and income approach considered in determination of value of railroad company property
• 10-28-14 Department of Transportation to assist in valuation
• 10-28-15 Notice to railroad of assessment--Hearing--Notice of equalized assessment
• 10-28-16 Notice to county auditors of railroad mileage and assessments--Distribution
• 10-28-17 10-28-17. Repealed by SL 1996, ch 78, § 2
• 10-28-18 Determination by county commissioners of railroad valuations in taxing districts--Entry in assessment records--Notice to taxing districts
• 10-28-19 Railroad map filed with county auditor--Exemption of operating property from local assessment
• 10-28-20 Notice to county auditor of deeds to railroads--Entry on railroad map
• 10-28-21 Application of tax levies against railroad property--Extension in railroad tax book
• 10-28-22 Duplicate railroad tax book delivered to county treasurer--Collection and distribution of railroad taxes
• 10-28-23 Collection of delinquent railroad taxes
• 10-28-24 Exemption of railroad companies operating over state-owned rail lines
• 10-28-25 Promulgation of rules concerning leased property

Chapter 29

• 10-29-1 Definition of terms
• 10-29-2 Department to assess flight property
• 10-29-3 Annual report required of airline company--Date of filing--Contents
• 10-29-4 Additional information in annual report--Blanks furnished
• 10-29-5 Extension of time for filing of report
• 10-29-6 Valuation by department on failure of company to make report--Notice to company
• 10-29-7 Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence
• 10-29-8 Annual assessment of flight property--Information considered--Addition of omitted property
• 10-29-9 Determination of value of flight property
• 10-29-10 Apportionment to state of total value of flight property--Ratios used
• 10-29-11 Use of other methods of valuation and apportionment on petition by airline company
• 10-29-12 Notice to airline company of hearing--Equalization of assessment
• 10-29-13 10-29-13. Repealed by SL 1995, ch 56, § 3
• 10-29-14 Application of average tax levy to assessed valuation of flight property
• 10-29-15 Allocation of tax proceeds to airports
• 10-29-16 Certification to county auditors of taxes assessed on flight property--Date of payment
• 10-29-17 Collection of delinquent taxes
• 10-29-18 Airline flight property tax in lieu of use tax

Chapter 32

• 10-32-1 10-32-1 to 10-32-11. Repealed by SL 1997, ch 62, §§ 1, 2

Chapter 33

• 10-33-1 Annual report of gross receipts--Date of filing--Contents
• 10-33-2 Gross receipts defined
• 10-33-3 10-33-3. Repealed by SL 2011, ch 54, § 2
• 10-33-4 Annual report of telephone company property--Date of filing
• 10-33-5 Telephone lines listed in annual report--Description
• 10-33-6 Telephone exchanges and other property listed in annual report--Description
• 10-33-7 Capitalization and financial data listed in annual report
• 10-33-8 Additional information given in annual report
• 10-33-9 Addition to assessable value for failure to file report
• 10-33-10 Operating property assessed for taxation by department
• 10-33-11 Time of property assessment--Information to be considered
• 10-33-12 10-33-12. Repealed by SL 1998, ch 67, § 2
• 10-33-13 Separate valuation of exchanges outside municipalities
• 10-33-14 Public Utilities Commission to provide information for uniform and fair taxation
• 10-33-15 Notice of assessment and hearing date before secretary of revenue
• 10-33-16 Equalization of assessments--Notice to company--Certification to county auditors
• 10-33-17 Rates of taxation applied to telephone property
• 10-33-18 Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax
• 10-33-19 Collection of delinquent taxes
• 10-33-20 Distribution of tax proceeds--Tax receipt
• 10-33-21 Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax
• 10-33-22 Definition of company
• 10-33-23 10-33-23. Repealed by SL 2011, ch 54, § 12
• 10-33-24 Determination and certification of gross receipts tax payable to school districts
• 10-33-25 Time of payment of gross receipts tax
• 10-33-26 Gross receipts tax in lieu of tax on operating property--Sales and use taxes
• 10-33-27 Penalties for delinquency or failure to report--Collection by distress and sale
• 10-33-28 10-33-28. Repealed by SL 2007, ch 52, § 3
• 10-33-29 Local taxation of nonoperating property permitted
• 10-33-30 Municipally owned utilities exempt
• 10-33A-1 Definitions
• 10-33A-2 "Telecommunications service" defined
• 10-33A-3 Gross receipts defined
• 10-33A-4 Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted
• 10-33A-5 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
• 10-33A-6 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
• 10-33A-7 Companies subject to tax to apply for tax license--Contents
• 10-33A-8 Issuance of tax license--Validity
• 10-33A-9 Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required
• 10-33A-10 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6, 2006
• 10-33A-11 10-33A-11. Repealed by SL 2010, ch 69, § 3
• 10-33A-12 Appeal
• 10-33A-13 10-33A-13. Repealed by SL 2010, ch 69, § 4
• 10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax
• 10-33A-15 Records to be kept by company--Subject to inspection--Retention period
• 10-33A-16 Promulgation of rules--Scope
• 10-33A-17 Violation of chapter as criminal offense--Classification
• 10-33A-18 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
• 10-33A-19 Certain property of telecommunications company exempt from property taxes
• 10-33A-20 Chapter not applicable to certain tax-exempt property

Chapter 34

• 10-34-1 10-34-1 to 10-34-16. Repealed by SL 1997, ch 63, §§ 1, 2

Chapter 35

• 10-35-1 Companies subject to tax
• 10-35-2 Operating property assessed by department
• 10-35-3 Annual report required of companies--Date of filing
• 10-35-4 Information given in annual report on property within municipalities
• 10-35-5 Information given in annual report on property outside municipalities
• 10-35-6 Capitalization and financial data given in annual report
• 10-35-7 Additional information given in annual report
• 10-35-8 Addition to assessable value for failure to file annual report
• 10-35-9 Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities
• 10-35-10 Valuation of power and pipelines--Application of property tax levies
• 10-35-11 Notice of assessment to company--Hearing
• 10-35-12 Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax
• 10-35-13 County commissioners' allocation of assessed valuations to taxing districts--Notice to company
• 10-35-14 Map of lines filed with county auditor--Use in allocating valuation to taxing districts
• 10-35-15 Collection of delinquent taxes
• 10-35-16 Definition of terms
• 10-35-17 Alternative annual tax on wind farm property and solar facilities
• 10-35-18 Annual tax based on nameplate capacity of wind farm or solar facility
• 10-35-19 Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015
• 10-35-20 Renewable facility tax fund
• 10-35-21 Distributions from renewable facility tax fund
• 10-35-22 10-35-22. Repealed by SL 2015, ch 66, § 4, eff. Apr. 1, 2015

Chapter 36

• 10-36-1 Companies subject to tax--Classification of personal property for taxation
• 10-36-2 Types of property subject to taxation
• 10-36-3 Definition of terms
• 10-36-4 Map of lines in county filed with county auditor
• 10-36-5 Annual report of electric energy subject to taxation apportioned to counties and school districts
• 10-36-6 Tax levied on electric energy delivered--Credit
• 10-36-7 Determination and certification to county auditors of tax payable to counties and school districts--Extension and certification to treasurer
• 10-36-8 Time of payment of tax
• 10-36-9 Penalty for delinquent payment--Collection by distress and sale
• 10-36-10 Distribution of tax proceeds to school districts
• 10-36-11 Tax in lieu of other tax on operating property--Sales and use taxes
• 10-36-12 Municipal utilities exempt
• 10-36A-1 Property exempt from ad valorem tax
• 10-36A-2 Maps of water lines filed with county auditors
• 10-36A-3 10-36A-3 to 10-36A-8. Repealed by SL 1983, ch 91, § 1

Chapter 37

• 10-37-1 Common carriers subject to tax
• 10-37-2 Pipeline company defined
• 10-37-3 Annual statement required of pipeline companies--Date of filing--Contents
• 10-37-4 Statement required annually as to real estate owned or used
• 10-37-5 Additional information required by secretary
• 10-37-6 Accounting rules prescribed by department
• 10-37-7 Information used by department on failure of company to file valid report--Penalty addition to valuation
• 10-37-8 Property subject to assessment--Earnings and other evidence considered
• 10-37-9 Determination and transmittal to county auditors of property valuations within taxing districts--Taxation as other property
• 10-37-10 County commissioners' allocation of assessed valuation to taxing districts--Notice to company
• 10-37-11 Map of lines filed with county auditor--Use in allocating valuation to taxing districts
• 10-37-12 Assessment of private pipelines--Annual statement by owner
• 10-37-13 Determination and transmittal to county auditors of private pipeline assessments within taxing districts--Taxation as other property
• 10-37-14 Local assessment of oil company property other than pipelines
• 10-37-15 Collection of delinquent taxes--Action in circuit court
• 10-37-16 Exemption of gas companies otherwise taxed

Chapter 38

• 10-38-1 Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer
• 10-38-2 10-38-2 to 10-38-4. Repealed by SL 1994, ch 73, §§ 35 to 37
• 10-38-5 False statement in utility report--Petty offense
• 10-38-6 Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply
• 10-38-7 Disposition of penalties
• 10-38-8 Addition to assessment or tax for failure of utility to make report
• 10-38-9 False statement or failure to furnish information concerning utility as misdemeanor
• 10-38-10 Action in circuit court for collection of tax, penalties and interest
• 10-38-11 Allegation of tax liability--Treasurer's books as prima facie evidence
• 10-38-12 Judgment for taxes, penalties and costs
• 10-38-13 Defenses in action for collection of taxes--Reassessment ordered by court
• 10-38-14 Secretary to redetermine tax when set aside by court
• 10-38-15 Information required by secretary for purpose of reassessment
• 10-38-16 Notice to taxpayer of time and place of reassessment
• 10-38-17 Reassessment as of original assessment date
• 10-38-18 10-38-18, 10-38-19. Repealed by SL 1994, ch 73, §§ 39, 40
• 10-38-20 Rate of tax on reassessment--Interest from original delinquency date
• 10-38-21 Repeated reassessments
• 10-38-22 Reassessments subject to laws applicable to original assessment
• 10-38-23 General tax laws applicable to collection of special assessments from utilities
• 10-38-24 Special assessment--Delinquent utility--Seizure and advertisement of property
• 10-38-25 Sale of utility property for special assessment
• 10-38-26 Surplus above special assessments and expenses returned to utility--Accounting by treasurer
• 10-38-27 Return to utility of property not sold for want of bidders
• 10-38-28 Special assessment collection procedure applicable to past delinquencies
• 10-38-29 Notice of valuation of centrally assessed property
• 10-38-30 Appeal of valuation of centrally assessed property--Notice of appeal
• 10-38-31 De novo appeals of centrally assessed property
• 10-38-32 Perfection of appeals of centrally assessed property
• 10-38-33 Consolidation of appeals of centrally assessed property
• 10-38-34 Nonparticipation in administrative action not a bar to appeal

Chapter 39

• 10-39-1 10-39-1 to 10-39-22. Repealed by SL 1970, ch 73
• 10-39-23 10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15
• 10-39-42 Definitions
• 10-39-43 Severance tax on gold
• 10-39-44 Gross yield and gross production defined
• 10-39-45 Finished value subject to tax--Allocation between processors
• 10-39-46 10-39-46. Superseded
• 10-39-47 10-39-47. Repealed by SL 2017, ch 66, § 4
• 10-39-48 Failure to file statements as misdemeanor--Determination of tax
• 10-39-49 Promulgation of rules
• 10-39-50 Access to taxpayer's records--Violation as misdemeanor
• 10-39-51 Payment under protest--Action for recovery--Repayment--Restraining collection prohibited
• 10-39-52 False statement as felony--Forfeiture
• 10-39-53 Exemption of persons severing small amounts
• 10-39-54 Distribution of proceeds
• 10-39-55 10-39-55. Repealed by SL 1984, ch 78, § 9
• 10-39-56 Tax on owners of royalty or working interests--Withholding and remittance--Exemptions
• 10-39-58 Temporary provisions for severance tax on precious metals--Rate according to value of gross yield
• 10-39-59 Due dates of quarterly payments
• 10-39-60 Temporary tax not additional tax
• 10-39-61 10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16
• 10-39-67 Filing verified estimates--Payment due
• 10-39-68 Additional tax on precious metals--Rate
• 10-39A-1 Severance tax imposed on energy minerals--Rate
• 10-39A-2 Taxable value based on sale price or market value--Governmental royalty interests deducted
• 10-39A-4 Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator
• 10-39A-5 Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor
• 10-39A-6 10-39A-6. Superseded
• 10-39A-7 Severance tax in lieu of taxes other than sales, use, and property taxes
• 10-39A-8 Proceeds distributed
• 10-39A-9 Funds paid to counties
• 10-39A-10 County trust and agency account--Purposes for which proceeds used by counties
• 10-39A-15 10-39A-15. Superseded
• 10-39A-16 Action by secretary for collection of delinquent taxes--Exemption from execution
• 10-39A-17 10-39A-17. Repealed by SL 2017, ch 66, § 5
• 10-39A-18 Inspection of books and records--Authority of secretary--Violation as misdemeanor
• 10-39A-19 Inspection of books and records--Authority of county commissioner--Violation as misdemeanor
• 10-39A-20 False statement under oath as perjury
• 10-39A-21 10-39A-21. Repealed by SL 1992, ch 158, § 4
• 10-39B-1 Legislative findings
• 10-39B-2 Imposition of tax--Rate--Payment--Disposition--Collection

Chapter 40

• 10-40-1 10-40-1 to 10-40-23.5. Repealed by SL 2014, ch 59, §§ 1, 2
• 10-40-24 10-40-24. Repealed by SL 1979, ch 80
• 10-40-25 10-40-25 to 10-40-28. Repealed by SL 2014, ch 59, § 2
• 10-40A-1 10-40A-1 to 10-40A-3. Repealed by SL 2014, ch 59, §§ 3, 4
• 10-40A-4 10-40A-4. Repealed by SL 2002, ch 100, § 16
• 10-40A-5 10-40A-5 to 10-40A-13. Repealed by SL 2014, ch 59, § 4

Chapter 41

• 10-41-1 10-41-1 to 10-41-6. Repealed by SL 2014, ch 59, § 5
• 10-41-7 10-41-7. Repealed by SL 1983, ch 80, § 3
• 10-41-8 10-41-8 to 10-41-34. Repealed by SL 2014, ch 59, § 5
• 10-41-35 10-41-35. Repealed by SL 1974, ch 55, § 50
• 10-41-36 10-41-36 to 10-41-46. Repealed by SL 2014, ch 59, § 5
• 10-41-47 10-41-47 to 10-41-49. Repealed by SL 1992, ch 88, §§ 4 to 4B
• 10-41-50 10-41-50 to 10-41-72. Repealed by SL 2014, ch 59, § 5
• 10-41-73 10-41-73. Repealed by SL 2002, ch 222, § 1
• 10-41-74 10-41-74. Repealed by SL 1992, ch 88, § 5
• 10-41-75 10-41-75. Repealed by SL 1972, ch 65, § 1
• 10-41-76 10-41-76 to 10-41-85. Repealed by SL 2014, ch 59, § 5
• 10-41-86 10-41-86 to 10-41-89. Repealed by SL 2002, ch 222, §§ 2 to 5

Chapter 43

• 10-43-1 Definition of terms
• 10-43-2 Tax imposed on financial institutions
• 10-43-3 10-43-3. Repealed by SL 1977, ch 96, § 20
• 10-43-4 Time of liability for tax--Rate of tax--Minimum
• 10-43-5 Income tax in lieu of other taxes
• 10-43-6 10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20
• 10-43-11 10-43-11. Repealed by SL 1978, ch 83, § 3
• 10-43-12 10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20
• 10-43-23 10-43-23. Repealed by SL 1977, ch 96, § 20
• 10-43-24 10-43-24. Repealed by SL 1977, ch 96, § 20
• 10-43-25 10-43-25. Repealed by SL 1977, ch 96, § 20
• 10-43-26 10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20
• 10-43-30 Time for filing annual return and paying tax--Penalty and interest for delinquency
• 10-43-31 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
• 10-43-33 10-43-33. Repealed by SL 1977, ch 96, § 20
• 10-43-34 Final return on dissolution
• 10-43-35 10-43-35. Repealed by SL 1977, ch 96, § 20
• 10-43-36 Consolidated report of related corporations
• 10-43-37 10-43-37. Repealed by SL 1978, ch 83, § 4
• 10-43-38 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
• 10-43-43 10-43-43. Repealed by SL 1977, ch 96, § 20
• 10-43-44 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
• 10-43-46 False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty
• 10-43-47 10-43-47. Repealed by SL 1977, ch 96, § 20
• 10-43-48 10-43-48. Repealed by SL 1978, ch 70, § 6
• 10-43-49 10-43-49. Repealed by SL 1977, ch 96, § 20
• 10-43-50 10-43-50. Repealed by SL 2016, ch 63, § 4
• 10-43-51 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
• 10-43-52 10-43-52, 10-43-53. Superseded
• 10-43-54 10-43-54. Repealed by SL 2019, ch 64, § 1
• 10-43-55 10-43-55. Repealed by SL 2016, ch 63, § 7
• 10-43-56 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
• 10-43-60 10-43-60. Repealed by SL 2016, ch 63, § 8
• 10-43-61 10-43-61. Repealed by SL 1977, ch 96, § 20
• 10-43-62 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
• 10-43-68 10-43-68. Repealed by SL 1977, ch 96, § 20
• 10-43-69 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
• 10-43-73 Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer
• 10-43-74 10-43-74. Repealed by SL 1982, ch 86, § 32
• 10-43-75 10-43-75. Repealed by SL 1977, ch 96, § 20
• 10-43-76 Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate
• 10-43-77 Apportionment of funds among taxing subdivisions
• 10-43-78 10-43-78. Repealed by SL 2016, ch 62, § 29
• 10-43-79 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3
• 10-43-82 10-43-82. Repealed by SL 2016, ch 62, § 30
• 10-43-83 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10
• 10-43-88 Financial institution authorized to engage in trust business
• 10-43-89 Tax on financial institutions engaging in trust business
• 10-43-90 Determining minimum tax imposed upon financial institutions engaged in the trust business
• 10-43-91 Tax on trustee of extended term trust
• 10-43-92 Extended term trust defined
• 10-43-93 10-43-93. Repealed by SL 2009, ch 39, § 13
• 10-43-94 Entities exempt from payment of tax

Chapter 44

• 10-44-1 Definition of terms
• 10-44-2 Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates
• 10-44-3 Farm mutual insurers and fraternal benefit societies exempt from tax
• 10-44-4 Tax credit for principal office or regional home office
• 10-44-5 Functions of regional home office and principal office--Rules
• 10-44-6 Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit
• 10-44-7 Payment required for certificate permitting continuance in business
• 10-44-8 Exemption of taxpayer from other taxes
• 10-44-9 Additional tax levied on fire insurance premiums
• 10-44-10 10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8
• 10-44-15 Payment of fire insurance tax proceeds into firemen's pension fund
• 10-44-16 Penalty on unpaid taxes and installments--Refunds

Chapter 45

• 10-45-1 Definition of terms
• 10-45-2 Tax on sale of tangible property
• 10-45-3 10-45-3. Repealed by SL 2006, ch 58, § 15, eff. April 1, 2006
• 10-45-4 Tax on receipts from business services
• 10-45-5 Tax on receipts from specific enumerated businesses and services
• 10-45-6 Tax on utility services
• 10-45-7 Tax on room or parking site rentals to transient guests
• 10-45-8 Tax on admissions to amusements, athletic contests, or events
• 10-45-9 Constitutional and statutory exemptions from taxation
• 10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes
• 10-45-11 Exemption of fuel sales otherwise taxed
• 10-45-12 10-45-12. Repealed by SL 1981, ch 103, § 2
• 10-45-13 Exemption of receipts used for civic and nonprofit associations and purposes
• 10-45-14 Exemption of sales to educational institutions and hospitals--Purchases for members or employees taxable--Motor vehicle registration fee--Lists maintained by exempt institutions
• 10-45-15 Exemption of seed used for agricultural purposes
• 10-45-16 Exemption of commercial fertilizer used for agricultural purposes
• 10-45-18 Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale
• 10-45-19 Exemption of fuel used for agricultural or railroad purposes
• 10-45-20 Exemptions applied to taxable services
• 10-45-21 Tax additional to other occupation and privilege taxes
• 10-45-22 Addition of tax to price of product or service
• 10-45-23 Schedule for collection of tax from consumer
• 10-45-24 Application for retailer permit--Contents and execution--Application for statewide permit--Exceptions
• 10-45-25 Issuance of retailer permit--Limited to person and place designated--Display in place of business--Effective until canceled or revoked
• 10-45-26 Refusal of permit to delinquent taxpayer--Bond to secure payment of tax
• 10-45-27 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10, eff. Feb. 6, 2006
• 10-45-28 10-45-28. Repealed by SL 2007, ch 65, § 2
• 10-45-29 Deduction allowed for sales refunds
• 10-45-30 Bad debts--Deduction from amount upon which tax is calculated--Return deduction allowed--Credit or refund
• 10-45-31 Receipts not issued for taxes remitted
• 10-45-32 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
• 10-45-34 10-45-34. Repealed by SL 2010, ch 69, § 5
• 10-45-35 Appeals from decisions of secretary
• 10-45-36 10-45-36. Repealed by SL 2010, ch 69, § 6
• 10-45-37 Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax
• 10-45-38 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
• 10-45-42 Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant
• 10-45-43 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
• 10-45-45 Records preserved by persons subject to tax--Inspection by department
• 10-45-46 10-45-46. Repealed by SL 1978, ch 70, § 7
• 10-45-47 10-45-47. Superseded
• 10-45-48 10-45-48. Repealed by SL 1984, ch 86, § 2
• 10-45-49 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
• 10-45-52 Tax proceeds credited to general fund
• 10-45-53 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
• 10-45-55 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
• 10-45-56 10-45-56. Repealed by SL 1995, ch 94, § 1
• 10-45-57 10-45-57. Obsolete
• 10-45-58 Materials used by floor laying as purchases for resale
• 10-45-59 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
• 10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms
• 10-45-62 Exemption of large boats subject to excise tax
• 10-45-63 10-45-63. Repealed by SL 1995, ch 68, § 25
• 10-45-64 Exemption of gaming proceeds
• 10-45-65 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
• 10-45-67 Exemption of natural gas transportation services by pipeline
• 10-45-68 Exemption for the sale of credit card processing services
• 10-45-69 10-45-69. Repealed by SL 1997, ch 68, § 11
• 10-45-70 10-45-70. Repealed by SL 2004, ch 94, § 2
• 10-45-71 Passenger transportation gross receipts tax imposed--Transportation to be within state
• 10-45-72 Inapplicability of tax
• 10-45-73 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
• 10-45-80 10-45-80. Repealed by SL 1997, ch 69, § 1
• 10-45-81 10-45-81. Repealed by SL 2004, ch 94, § 11
• 10-45-82 Gross receipts from charge of interest exempted
• 10-45-83 Pawnbrokers not eligible for exemption
• 10-45-84 Fee or commission not subject to tax
• 10-45-85 Temporary vendor to maintain inventory records--Violation as misdemeanor
• 10-45-86 Temporary vendor to maintain sales receipts--Violation as misdemeanor
• 10-45-87 Temporary vendor to furnish list of suppliers--Violation as misdemeanor
• 10-45-88 Review and audit of temporary vendors
• 10-45-89 Failure to maintain records--Revocation of temporary license
• 10-45-90 Exemption for gross receipts from certain rodeo services
• 10-45-91 Admissions to rodeos and related activities taxable
• 10-45-92 Allowable deductions for auctioneers
• 10-45-93 Exemption for gross receipts from international sale of agricultural and industrial equipment
• 10-45-94 Exemption for gross receipts from direct mail service
• 10-45-95 Materials purchased by locksmiths are purchases for resale
• 10-45-96 Tax on gross receipts of professional employer organization--Deduction available
• 10-45-97 Professional employer organization defined
• 10-45-98 Temporary help services not subject to § 10-45-96
• 10-45-99 Definitions
• 10-45-100 Extension for remitting sales and use tax on manufacturing equipment
• 10-45-101 Requirements for extension
• 10-45-102 Extension applies to full costs and installation fees
• 10-45-103 Application for extension permit--Permit nontransferable
• 10-45-104 Secretary to prescribe form and documentation requirements
• 10-45-105 Fraudulent claim--Tax due constitutes lien in favor of state
• 10-45-106 Right to hearing on denial of extension request
• 10-45-107 Promulgation of rules regarding filing extensions
• 10-45-108 Sourcing of sales and services
• 10-45-109 Registration and tax collection does not create nexus for other taxes
• 10-45-110 Exemption for sale of coins, currency, or bullion
• 10-45-111 Relief from liability for failing to collect tax at new rate--Conditions
• 10-45-112 Exemption for nonprofit corporations created for fire protection
• 10-45-113 Exemption for small sales by minors
• 10-45-114 Exemption--Coaches
• 10-45A-1 Definition of terms
• 10-45A-2 Refund of sales and service tax to elderly and disabled persons
• 10-45A-3 Right to file lost on death--Filing by guardian or attorney
• 10-45A-4 Relief limited to one claimant per household--Secretary to resolve disputes
• 10-45A-5 Refund amounts for single-member households
• 10-45A-6 Refund amounts for multiple-member households
• 10-45A-7 Secretary to prepare table
• 10-45A-8 Deadline for claims--Forms and assistance from county treasurers--Extension of deadline
• 10-45A-9 Claim computed by department at election of claimant
• 10-45A-10 Documentary evidence with claim
• 10-45A-11 Secretary to determine disability claims
• 10-45A-12 Death of claimant--Disposition of claim
• 10-45A-13 Proration of funds insufficient to pay all claims
• 10-45A-14 Denial of claim--Hearing before secretary of revenue--Appeals
• 10-45A-15 Fraudulent claims--Recovery of excess payment--Filing as petty offense
• 10-45A-16 Promulgation of rules
• 10-45B-1 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
• 10-45B-3 10-45B-3. Repealed by SL 1994, ch 101, § 3
• 10-45B-4 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3, 5, 6
• 10-45B-6 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
• 10-45B-7 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
• 10-45C-1 Definitions
• 10-45C-2 Legislative findings
• 10-45C-3 Authority to enter into agreement--Authority to implement--Promulgation of rules--Representatives
• 10-45C-4 Relationship to state law
• 10-45C-5 Agreement requirements
• 10-45C-6 Cooperating sovereigns
• 10-45C-7 Seller and third party liability
• 10-45C-8 Short title
• 10-45C-9 Seller registering to collect sales and use tax not liable for uncollected tax--Exception
• 10-45C-10 Assessment for uncollected tax prohibited for period seller not registered if registration occurs as required
• 10-45C-11 Provisions not applicable to matters relating to unresolved audits or paid taxes
• 10-45C-12 Effectiveness of provisions of § 10-45C-9--Requirements--Tolling of statute of limitations
• 10-45C-13 Provisions applicable to taxes due from seller in capacity as seller
• 10-45C-14 10-45C-14, 10-45C-15. Repealed by SL 2015, ch 39, §§ 1, 2
• 10-45C-16 10-45C-16. Repealed by SL 2013, ch 57, § 2
• 10-45D-1 Definitions
• 10-45D-2 Tax on gross receipts of certain visitor-related businesses
• 10-45D-3 Tax revenue to be deposited in tourism promotion fund
• 10-45D-4 Lodging establishments
• 10-45D-5 Campgrounds
• 10-45D-6 Visitor attractions
• 10-45D-7 Spectator events
• 10-45D-8 Nonprofit organizations exempt
• 10-45D-9 Administration by department
• 10-45D-10 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61, §§ 3, 11, eff. Feb. 6, 2006
• 10-45D-11 10-45D-11. Repealed by SL 2007, ch 65, § 4
• 10-45D-12 Application of other laws
• 10-45D-13 Promulgation of rules
• 10-45D-14 Prohibited acts--Misdemeanor or felony

Chapter 46

• 10-46-1 Definition of terms
• 10-46-2 Tax on tangible personal property purchased for use in state--Rate based on purchase price
• 10-46-3 Tax on tangible personal property and electronically transferred products not originally purchased for use in state--Property more than seven years old
• 10-46-4 Tax imposed on person using property
• 10-46-5 Contractors and subcontractors taxed on property used in performance of contract--Fabrication costs excluded
• 10-46-6 Exemption of property and services subject to sales tax
• 10-46-7 Constitutional exemptions from tax--Property of public agencies
• 10-46-8 Exemption of property brought in for personal use of nonresident
• 10-46-9 Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail
• 10-46-13 10-46-13. Repealed by SL 1985, ch 241, § 20
• 10-46-14 Exemption of commodities otherwise taxed
• 10-46-15 Exemption of property of educational institutions and hospitals--Use of property by individuals taxable--Registration of motor vehicles--Quarterly reports
• 10-46-16 Exemption of livestock, poultry, ostriches, emus, or rheas used in producing taxable final product
• 10-46-17 Exemption of motor fuel used for agricultural purposes
• 10-46-18 Delivery in state as prima facie evidence of sale for use in state
• 10-46-19 Manner of collection of tax
• 10-46-20 Collection of tax by retailer maintaining place of business in state--Receipt given to purchaser--Agents and places of business listed with secretary
• 10-46-21 Semiannual report of sales by retailer maintaining place of business in state--Contents
• 10-46-22 Permit for collection of tax by retailer not maintaining place of business in state--Security for collection and payment--Cancellation of permit
• 10-46-23 Collection and remittance of tax by retailer
• 10-46-24 Surety bond filed by retailer
• 10-46-25 Securities deposited by retailer in lieu of bond
• 10-46-26 Tax collected as debt of retailer
• 10-46-27 10-46-27. Repealed by SL 2010, ch 64, § 1
• 10-46-28 Contents of return--Remittance
• 10-46-29 10-46-29. Repealed by SL 2010, ch 64, § 4
• 10-46-30 Execution of retailers' returns
• 10-46-31 Amounts of tax paid on conditional sales or installment contract receipts
• 10-46-32 Collection of tax by deduction from motor fuel tax refunds
• 10-46-33 Direct payment of tax by user
• 10-46-34 Liability of user for tax--Returns and payments
• 10-46-35 10-46-35. Repealed by SL 1982, ch 86, § 39
• 10-46-36 10-46-36. Repealed by SL 1981, ch 106, § 1
• 10-46-37 False or fraudulent return in attempt to evade tax as misdemeanor
• 10-46-38 Failure to file return as misdemeanor
• 10-46-39 Administration and enforcement--Sales tax procedural and collection provisions applicable
• 10-46-40 Rules for administration--Uniformity of application
• 10-46-41 Determination of tax by secretary in absence of correct return
• 10-46-42 Secretary's certificate as prima facie evidence of failure to file return or pay tax
• 10-46-43 Records maintained by retailers and users--Examination and investigations by secretary--Access to records
• 10-46-44 Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business
• 10-46-45 Notice and hearing on revocation of permit or authority to do business
• 10-46-46 Restoration of revoked sales tax permit
• 10-46-47 10-46-47. Repealed by SL 2017, ch 66, § 1
• 10-46-48 Revenue credited to general fund
• 10-46-49 10-46-49. Repealed by SL 2001, ch 56, § 14
• 10-46-50 Floor laying service subject to tax
• 10-46-51 Exemption of large boats subject to excise tax
• 10-46-52 Exemption of gaming proceeds
• 10-46-53 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
• 10-46-55 Exemption of natural gas transportation services by pipeline
• 10-46-56 Exemption for the use of credit card processing services
• 10-46-57 10-46-57. Repealed by SL 2004, ch 94, § 12
• 10-46-58 Passenger transportation tax imposed--Transportation within state
• 10-46-59 Inapplicability of tax
• 10-46-60 10-46-60. Repealed by SL 2004, ch 94, § 14
• 10-46-61 10-46-61. Repealed by SL 2001, ch 56, § 16
• 10-46-62 Gross receipts from charge of interest exempted
• 10-46-63 Exemption for use of certain rodeo services
• 10-46-64 Exemption of repair shops, locksmiths, locksmith shops, and lock parts
• 10-46-65 Exemptions
• 10-46-66 Retail sales include auctions, consignments, products transferred electronically, and services--Responsibilities of auction clerk and auctioneer
• 10-46-67 Department authorized to issue direct payment permits to certain retailers--Application procedure--Direct payment permit defined--Liability for sales tax on sale to permit holder--Promulgation of rules
• 10-46-68 Exemption for lodging house or hotel membership fees
• 10-46-69 Tax on use of certain mobile telecommunications services
• 10-46-70 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
• 10-46-71 Exemption for sale of coins, currency, or bullion
• 10-46-72 Relief from liability for failing to report tax at new rate--Conditions
• 10-46-73 Exemption for nonprofit corporations created for fire protection
• 10-46-74 Exemption--Coaches
• 10-46-75 Exemption--Certain services rendered to a partnership
• 10-46A-1 Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax
• 10-46A-2 Prime contractors and subcontractors subject to tax
• 10-46A-3 Total contract price as basis of tax--Purchased materials
• 10-46A-4 Gross receipts defined--Items not deductible
• 10-46A-5 Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
• 10-46A-6 10-46A-6. Repealed by SL 1980, ch 100, § 5
• 10-46A-7 Administration of tax--Sales tax provisions applicable
• 10-46A-8 Report and payment of tax
• 10-46A-9 10-46A-9. Repealed by SL 2017, ch 66, § 2
• 10-46A-10 10-46A-10. Repealed by SL 1980, ch 100, § 7
• 10-46A-11 Municipal tax on contractors--Rate--Restitution
• 10-46A-12 Contractors may list excise and use taxes as separate line item on contracts and bills
• 10-46A-13 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
• 10-46A-14 Restriction on application of rate increase
• 10-46A-15 Contractor's excise tax license required--Application
• 10-46A-16 Issuance of license--Assignment prohibited
• 10-46A-17 Refusal to issue license for failure to pay tax--Bond
• 10-46A-18 Exemption for floor laying
• 10-46A-19 Promulgation of rules
• 10-46B-1 Tax imposed on receipts from certain realty improvement contracts--Rate of tax
• 10-46B-2 Prime contractors and subcontractors subject to tax
• 10-46B-3 Total contract price as basis of tax
• 10-46B-4 Gross receipts defined--Items not deductible
• 10-46B-5 Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
• 10-46B-6 Administration of tax--Sales tax provisions applicable
• 10-46B-7 Report and payment of tax
• 10-46B-8 10-46B-8. Repealed by SL 2017, ch 66, § 3
• 10-46B-9 Municipal tax on contractors--Rate--Restitution
• 10-46B-10 Contractors may list excise and use taxes as separate line item on contracts and bills
• 10-46B-11 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
• 10-46B-12 Prospective application of increases in tax
• 10-46B-13 Contractor's excise tax license required--Application
• 10-46B-14 Issuance of license--Assignment prohibited
• 10-46B-15 Refusal to issue license for failure to pay tax--Bond
• 10-46B-16 Exemption for floor laying
• 10-46B-17 Allocation of certain revenues to water and environment fund
• 10-46B-18 Promulgation of rules
• 10-46C-1 10-46C-1. Repealed by SL 2014, ch 63, § 1
• 10-46C-2 10-46C-2. Repealed by SL 2003, ch 49, § 5
• 10-46C-3 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
• 10-46D-1 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13, eff. June 30, 2011
• 10-46E-1 Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins
• 10-46E-2 Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate
• 10-46E-3 Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption
• 10-46E-4 Farm machinery defined
• 10-46E-5 Farm machinery, attachment units, and irrigation equipment sold at public auction
• 10-46E-6 Tax collection and administration
• 10-46E-7 Filing of returns and payment of tax due
• 10-46E-8 Application of chapters 10-45 and 10-46
• 10-46E-9 Revenue deposited in general fund
• 10-46E-10 Rental of fertilizer and pesticide devices exempt--Conditions
• 10-46E-11 Promulgation of rules
• 10-46E-12 Prohibited acts--Misdemeanor or felony
• 10-46E-13 Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity

Chapter 47

• 10-47A-1 10-47A-1 to 10-47A-73. Repealed by SL 1995, ch 71, § 186
• 10-47B-1 Secretary to collect taxes
• 10-47B-2 Promulgation of rules
• 10-47B-3 Definition of terms
• 10-47B-4 Fuel excise tax rates
• 10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions
• 10-47B-6 Excise tax on certain imported fuel
• 10-47B-7 Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce
• 10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel
• 10-47B-9 Excise tax on unblended biodiesel--Exceptions
• 10-47B-10 Excise tax on fuel destined for another state but diverted or transferred in-state--Exceptions
• 10-47B-11 Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception
• 10-47B-12 Excise tax on liquid petroleum gas in tank of vehicle used on public roads
• 10-47B-13 Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles
• 10-47B-14 10-47B-14 to 10-47B-17. Repealed by SL 2015, ch 165, §§ 27 to 30
• 10-47B-18 10-47B-18. Repealed by SL 1999, ch 58, § 5
• 10-47B-19 Exemptions from fuel excise tax
• 10-47B-20 Dye added to exempted special fuel
• 10-47B-21 Remittance of excise tax on fuels imposed by § 10-47B-5
• 10-47B-22 Remittance by importer of certain imported fuel--Exception
• 10-47B-23 Remittance of tax when out-of-state supplier owns title to fuel
• 10-47B-24 Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel
• 10-47B-25 Remittance of tax on ethyl alcohol and methyl alcohol
• 10-47B-26 Remittance of tax on fuel destined for another state but diverted or transferred in-state
• 10-47B-27 Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas
• 10-47B-28 Remittance of tax on liquid petroleum gas in vehicle used on public roads
• 10-47B-29 Due date for remittance of excise taxes
• 10-47B-30 Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce
• 10-47B-31 Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles
• 10-47B-32 Delayed payment of tax by wholesale distributor or retail dealer
• 10-47B-33 10-47B-33. Repealed by SL 2013, ch 59, § 4
• 10-47B-34 Percentage allowed to be retained to off-set administrative expenses of timely reporting
• 10-47B-35 Distribution of amount retained for administrative expenses
• 10-47B-36 Retention of administrative expenses not allowed for late reporting or remittance of tax
• 10-47B-37 Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user
• 10-47B-38 Amount importer allowed to retain for timely remittance
• 10-47B-39 Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location
• 10-47B-40 Percent of remitted tax liquid petroleum vendor allowed to retain
• 10-47B-41 Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax
• 10-47B-42 Required taxes belong to state
• 10-47B-43 Preparation and delivery of bill-of-lading setting out fuel destination
• 10-47B-44 Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required
• 10-47B-45 Required documentation for importing motor fuel or special fuel
• 10-47B-46 Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel
• 10-47B-47 Required time period for retention of shipping papers by receiver of fuel
• 10-47B-48 Acceptance of fuel without bill-of-lading, drop load ticket, or diversion ticket prohibited--Inadvertent acceptance
• 10-47B-49 Circumstances requiring issuance of diversion ticket
• 10-47B-50 Issuance of drop load ticket--Copy of ticket
• 10-47B-51 Reliance on transporter's intended destination state--Joint and several liability for fuel tax
• 10-47B-52 Exemptions for bulk plant operator delivering fuel into tank wagon
• 10-47B-53 Information required on bill-of-lading
• 10-47B-54 Information required on diversion ticket
• 10-47B-55 Information required on drop load ticket
• 10-47B-56 Supplier's license required
• 10-47B-57 Application for out-of-state supplier's license
• 10-47B-58 Terminal operator's license required
• 10-47B-59 Exporter's license required--Licensure in destination state required
• 10-47B-60 Transporter's license required
• 10-47B-61 Importer's license required
• 10-47B-62 Blender's license required
• 10-47B-63 Liquid petroleum gas vendor's license required
• 10-47B-64 Compressed natural gas vendor's license required
• 10-47B-65 Marketer license for wholesale distributor or retail dealer
• 10-47B-66 Liquid petroleum gas user's license required
• 10-47B-67 Ethanol producer's license required
• 10-47B-68 Bulk plant operator's license required
• 10-47B-69 Highway contractor fuel tax license required
• 10-47B-70 Refund claimant license required
• 10-47B-71 Information required on license form
• 10-47B-72 Renewal of licenses
• 10-47B-73 Reasons for refusal to issue license
• 10-47B-74 Fuel license application process
• 10-47B-75 Revocation and cancellation of license or permit--Hearing--Notice
• 10-47B-76 Cancellation of license by written request
• 10-47B-77 Cessation of business--Notice to secretary--Reports and payments due
• 10-47B-78 Cancellation of license for non-activity--Request for hearing
• 10-47B-79 Assignment of license prohibited--License presented upon request--Reporting sale--Application for license by new owner
• 10-47B-80 Filing security concurrently with license application
• 10-47B-81 Bond requirements
• 10-47B-82 Form of security other than bond
• 10-47B-83 Reasons for requiring increase in amount of security or bond--Notice--Cancellation of license--Hearing
• 10-47B-84 Determining amount of increased security
• 10-47B-85 Release of surety on a bond--Written request for release--Replacement bond or security--Cancellation of license for failure to file new bond or security
• 10-47B-86 Cancellation of bond
• 10-47B-87 Surety company to send bond form, rider, amendment, or cancellation notice to department by registered mail
• 10-47B-88 Decrease in bond amount, or waiver of bond, upon demonstration of financial condition
• 10-47B-89 Display of license at place of business
• 10-47B-90 Surrender of license upon discontinuance of business
• 10-47B-91 Monthly report by supplier--Information required
• 10-47B-92 Time for filing supplier's report
• 10-47B-93 Necessary information reported by supplier
• 10-47B-94 All fuel destined for South Dakota to be reported monthly by out-of-state supplier
• 10-47B-95 Monthly report required from importer
• 10-47B-96 Time for filing importer's report
• 10-47B-97 Necessary information reported by importer
• 10-47B-98 Monthly report required from terminal operator
• 10-47B-99 Time for filing terminal operator's report
• 10-47B-100 Necessary information reported by terminal operator
• 10-47B-101 Monthly report required from bulk plant operator
• 10-47B-102 Time for filing bulk plant operator's report
• 10-47B-103 Necessary information to be reported by bulk plant operator
• 10-47B-104 Monthly report required from exporter
• 10-47B-105 Time for filing exporter's report
• 10-47B-106 Necessary information reported by exporter
• 10-47B-107 Monthly report required from transporter
• 10-47B-108 Time for filing transporter's report--Request for specific information
• 10-47B-109 Penalty for transporter's failure to report--Hearing
• 10-47B-110 Waiver of certain reporting requirements
• 10-47B-111 Monthly report required from blender
• 10-47B-112 Time for filing blender's report
• 10-47B-113 Necessary information reported by blender
• 10-47B-114 Quarterly report required from highway contractor
• 10-47B-115 Necessary information reported by highway contractor
• 10-47B-116 Final report by licensee
• 10-47B-117 Aggregate reporting
• 10-47B-118 Importing, selling, using, delivering or storing fuel in bulk prohibited if no dye added or taxes unpaid--Penalty
• 10-47B-119 10-47B-119. Repealed by SL 2011, ch 61, § 1
• 10-47B-120 Tax refund for gasoline and natural gasoline used to denature ethyl alcohol
• 10-47B-121 Tax report credit available to blender--No refund
• 10-47B-122 Tax refund to dealer for sale of fuel to approved tribal Indian school
• 10-47B-123 Tax refund to dealer for lost fuel
• 10-47B-124 Tax refund to retail dealer on fuel sold to federal government or defense supply center
• 10-47B-125 Tax refund available to licensed exporter
• 10-47B-126 Credit for taxes paid on fuel acquired by importer from out-of-state supplier
• 10-47B-127 10-47B-127. Repealed by SL 2011, ch 61, § 10
• 10-47B-128 Circumstances allowing tax refund for undyed special fuel used as heating oil
• 10-47B-129 Tax credit--Fuel types--Supply tank of qualified motor vehicle engaged in interstate commerce
• 10-47B-130 Credit for taxes mistakenly paid--Refund
• 10-47B-131 Tax refund to dealer for undyed special fuel delivered to certain motor carrier refrigeration units
• 10-47B-132 Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund
• 10-47B-133 Tax refund to supplier if purchaser fails to pay for product and taxes--Application--Limitations
• 10-47B-134 Refund for taxes paid on fuel sold to customer whose accounts are worthless--Sufficient evidence and testimony
• 10-47B-135 No tax refund for certain uses of fuel
• 10-47B-136 10-47B-136. Repealed by SL 2009, ch 55, § 28
• 10-47B-137 Lost fuel--Requirements for tax refund
• 10-47B-138 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§ 11 to 15
• 10-47B-143 Rejection of fraudulent claim
• 10-47B-144 Interest on refund claim not refunded within required time period
• 10-47B-145 Rejection of tax refund claim--Assessment of tax against refund claimant
• 10-47B-146 Cooperation of state agencies--Information exchange with federal government and agencies of other states
• 10-47B-147 Interstate agreements or compacts authorized--Access to instruments
• 10-47B-148 Collection and distribution of tax, fee, penalty assessment, and interest assessment
• 10-47B-149 Monthly adjustment to motor fuel tax fund balance
• 10-47B-150 Taxes used in airplanes and aircraft transferred to state aeronautics fund
• 10-47B-151 Funds from motor fuel tax used to improve boating facilities
• 10-47B-152 Use of funds transferred to parks and recreation fund
• 10-47B-153 Improving boating facilities declared to be public purpose
• 10-47B-154 10-47B-154. Repealed by SL 2011, ch 61, § 16
• 10-47B-155 License revocation hearing--Written notice of revocation
• 10-47B-156 Sworn statement in lieu of verification of report before a notary public
• 10-47B-157 Record keeping required of licensee
• 10-47B-158 Additional records to be kept by liquid petroleum gas user or consumer refund claimant
• 10-47B-159 Fuel transactions to be supported by sales/purchase invoice--Copies--Required information
• 10-47B-160 Examination of licensee by secretary--Reason for examination
• 10-47B-161 In-office review of refund claimant's or licensee's, records--Full field audit not precluded
• 10-47B-167 Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions
• 10-47B-168 Monthly report by liquid petroleum gas and natural gas vendors required
• 10-47B-169 Time for filing liquid petroleum gas and natural gas vendor's report
• 10-47B-170 Information required in report of liquid petroleum gas and natural gas vendors
• 10-47B-171 Information in liquid petroleum gas user's report
• 10-47B-172 Advanced arrangements for paying fuel taxes
• 10-47B-173 Application for permanent fuel user license--Security--Fees
• 10-47B-174 Permanent fuel user licensee to carry copy of license in vehicle--Quarterly report by user required
• 10-47B-175 Temporary single-trip permit for unlicensed interstate fuel user--Cost of permit
• 10-47B-176 Determining tax liability of interstate fuel user licensee--Overpayment refund
• 10-47B-177 Information required in interstate fuel user's report
• 10-47B-178 Leased qualified vehicles used by interstate user--Copy of lease agreement in vehicle--Types of lease agreements--Records
• 10-47B-179 Calculating tax liability of interstate fuel user when user's records are inadequate
• 10-47B-180 Interstate fuel user required to keep operational records
• 10-47B-181 Supplier or bulk plant operator penalized for authorizing sales for export to unlicensed person
• 10-47B-182 Civil penalty for failure to issue required documents--Request for hearing
• 10-47B-183 Civil penalty against importer or transporter for importation or sale without valid documents--Request for hearing
• 10-47B-184 10-47B-184. Repealed by SL 2009, ch 55, § 30
• 10-47B-185 Civil penalty for operation of vehicle with certain dyed special fuels--Request for hearing--Criminal penalty for failure to pay civil assessment--Exempted vehicles
• 10-47B-186 Penalty for inadequate records of bills-of-lading, diversion tickets, or drop load tickets
• 10-47B-187 Penalties for violations
• 10-47B-188 State officials authorized to withdraw fuel for testing
• 10-47B-189 Refusal to allow inspection as misdemeanor
• 10-47B-190 Electronic filing of returns and reports and electronic transfer of funds required--Exception
• 10-47B-191 Fuel excise tax on motor vehicle fuel not otherwise specifically taxed by chapter--Reports--Remittance
• 10-47B-192 E15 fuel tax refund--Administration--Promulgation of rules

Chapter 50

• 10-50-1 Definition of terms
• 10-50-2 Number of cigarettes in package
• 10-50-3 Tax imposed on cigarettes held for sale--Rates of tax
• 10-50-4 Stamps affixed to evidence tax payment--Samples excepted
• 10-50-5 Denominations of stamps--Fractional parts of cent
• 10-50-6 Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty
• 10-50-7 Transactions constitutionally exempt from taxation
• 10-50-8 Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected
• 10-50-9 License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense
• 10-50-10 Contents of application for license
• 10-50-11 Fee for distributor or wholesaler license--Reduced fee for part of year
• 10-50-12 Display of license--Duration--Return of license on revocation
• 10-50-13 Transfer of license to different location or person--Contents of application for transfer
• 10-50-14 Annual renewal of license--Fee
• 10-50-15 Revocation of license or registration--Appeal
• 10-50-16 Sale of cigarettes after license or registration revocation as petty offense--Forfeiture
• 10-50-17 10-50-17. Repealed by SL 1982, ch 28, § 51
• 10-50-18 Stamps secured and sold by secretary--Discount
• 10-50-19 Payment for stamps after purchase--Bond or depository agreement required
• 10-50-20 Resale of stamps prohibited--Redemption of unused and uncanceled stamps
• 10-50-21 Use or possession of counterfeit stamp as felony--Reuse of stamp
• 10-50-22 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
• 10-50-25 Authorization to nonresident to affix stamps--Sale of stamps
• 10-50-26 Bond or depository agreement required of authorized nonresident--Duration of bond or agreement
• 10-50-27 Agreement by nonresident to permit examination of records
• 10-50-28 Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident
• 10-50-29 Authorized nonresident as licensed distributor
• 10-50-30 Distributor to affix stamps
• 10-50-31 Dealer to return unstamped cigarettes
• 10-50-32 Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony
• 10-50-33 Display or possession of unstamped cigarettes as evidence of intent to sell
• 10-50-34 Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp
• 10-50-35 Unstamped cigarettes as contraband--Seizure without warrant
• 10-50-36 Forfeiture and destruction of contraband cigarettes
• 10-50-37 Confiscation of unstamped cigarettes not required if no intentional evasion
• 10-50-38 Act of agent as act of principal
• 10-50-39 Monthly reports by distributors--Contents and time of filing
• 10-50-40 Records preserved by distributors, wholesalers and dealers
• 10-50-41 Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer
• 10-50-42 Investigations and taking of testimony
• 10-50-43 Subpoena of witnesses and evidence in department hearings
• 10-50-44 Witnesses not excused by self-incrimination--Evidence produced not used against witness
• 10-50-45 Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary
• 10-50-46 Application for hearing by secretary--Notice of grant or denial of hearing
• 10-50-47 Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence
• 10-50-48 Secretary's order after hearing--Copy to applicant
• 10-50-49 Appeal from secretary to circuit court--Notice of appeal
• 10-50-50 Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court
• 10-50-51 Relief granted by circuit court--Costs
• 10-50-52 Proceeds of tax--Distribution
• 10-50-53 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
• 10-50-58 Cigarette stamp purchasing fund established
• 10-50-59 Recovery of cigarette stamp costs--Deposit of funds
• 10-50-60 Promulgation of rules
• 10-50-61 Wholesale tax on tobacco products--Wholesale purchase price defined--Credit
• 10-50-62 Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor
• 10-50-63 Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco
• 10-50-64 Voluntary regulation of use of tobacco products
• 10-50-65 Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor
• 10-50-66 Seizure and destruction of contraband tobacco products
• 10-50-67 Relief for violation of § 10-50-65
• 10-50-68 10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25
• 10-50-72 Definition of terms
• 10-50-73 Manufacturer to certify participation or compliance--Form--Delivery--Contents
• 10-50-74 Certification update--Supplemental certification
• 10-50-75 Inclusion of brand families--Requirements--No limitation on rights of State
• 10-50-76 Maintenance of records--Exception
• 10-50-77 Annual publication of directory on internet website--Date of publication--Development, contents and maintenance
• 10-50-78 Exclusion from directory--Cure
• 10-50-79 Hearing and appeal
• 10-50-80 Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund
• 10-50-81 Secretary may require additional information
• 10-50-82 Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund
• 10-50-83 Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary
• 10-50-84 Notice to secretary of agent's authority--Termination or appointment of agent
• 10-50-85 Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance
• 10-50-86 Disclosure of information to attorney general--Inter-agency sharing of information
• 10-50-87 Financial information to be made available to attorney general
• 10-50-88 Declaration of contraband--Seizure, forfeiture and destruction
• 10-50-89 Promulgation of rules--Certification, reporting and directory
• 10-50-90 Attorney general may seek restraining order--Action for enforcement--Compensation for costs
• 10-50-91 Schedule of reports--Publication--Pre-publication sales, distribution, etc
• 10-50-92 Conflict with other law
• 10-50-93 10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7
• 10-50-99 Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited
• 10-50-100 Injunction for actual or threatened violation
• 10-50-101 Civil action for violation--Civil penalty
• 10-50-102 Separate violations
• 10-50-103 Forfeiture of products, profits, and benefits
• 10-50-104 Other available penalties and remedies--Tax collected from person receiving products
• 10-50-105 Provider of roll-your-own machine is cigarette manufacturer--Exception
• 10-50-106 Only products in directory to be used in roll-your-own machine
• 10-50-107 Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler
• 10-50B-1 Legislative findings
• 10-50B-2 Legislative intent
• 10-50B-3 Definitions
• 10-50B-4 Cigarette defined
• 10-50B-5 Tobacco product manufacturer defined
• 10-50B-6 Units sold defined
• 10-50B-7 Requirements for tobacco product manufacturers selling cigarettes in state--Quarterly installment deposits
• 10-50B-8 Tobacco product manufacturers to receive appreciation on funds--Funds released from escrow for specified purposes
• 10-50B-9 Certification of compliance by tobacco product manufacturer--Civil action for non-compliance--Penalties
• 10-50B-10 Each failure to make deposit a separate violation
• 10-50B-11 Master Settlement Agreement monies to be deposited in education enhancement trust fund
• 10-50B-12 10-50B-12. Repealed by SL 2001, ch 152, § 10
• 10-50B-13 Revocation of license--Hearing--Reinstatement
• 10-50B-14 Repeal of SL 2010, ch 68 upon holding of unconstitutionality--Effect
• 10-50B-15 Assignment to state of manufacturer's interest in money in qualified escrow fund
• 10-50B-16 Amendment of escrow agreement to execute assignment--Requirements--Delivery
• 10-50B-17 Manufacturer not relieved of obligations by assignment
• 10-50B-18 Cigarette importers--Tobacco product manufacturer--Joint and several liability--Escrow fund
• 10-50B-19 State directory--Manufacturers--Surety bond--Amount
• 10-50B-20 Disclosure of information--Purposes
• 10-50C-1 Definitions
• 10-50C-2 Cigar shipper license requirements
• 10-50C-3 Period of validity of license--Proration or refund of license fee prohibited
• 10-50C-4 Sale and shipment requirements
• 10-50C-5 Package labeling requirements
• 10-50C-6 Delivery of shipment by common carrier--Requirements
• 10-50C-7 Civil penalty
• 10-50C-8 State jurisdiction--Audit of records
• 10-50C-9 Cigar shipper quarterly returns
• 10-50C-10 Taxes
• 10-50C-11 Entities exempt from § 10-50C-10
• 10-50C-12 Electronic submission of returns--Electronic remittance of tax
• 10-50C-13 Sale and shipment without license prohibited--Action by department for violation--Civil penalty
• 10-50C-14 Resale of cigars prohibited--Violation as misdemeanor
• 10-50C-15 Promulgation of rules
• 10-50D-1 Definitions
• 10-50D-2 License--Required to distribute--Exemptions--Multiple places of business
• 10-50D-3 License--Application and renewal requirements--Fee--Deposit
• 10-50D-4 License--Duration
• 10-50D-5 Recordkeeping requirements--Inspection--Penalty
• 10-50D-6 License revocation--Grounds--Appeal--Sale without license--Penalty
• 10-50D-7 Retailer--Products from licensee required--Penalty
• 10-50D-8 Direct-to-consumer shipping--Prohibition--Exceptions--Requirements--Audit of records
• 10-50D-9 Direct-to-consumer shipping--Civil action and penalty
• 10-50D-10 Direct-to-consumer shipping--Separate violations
• 10-50D-11 Direct-to-consumer shipping--Other provisions unaffected
• 10-50D-12 Direct-to-consumer shipping--Resale prohibited--Penalty
• 10-50D-13 Nicotine enforcement fund--Administration--Purpose--Moneys--Expenditures
• 10-50E-1 Definitions
• 10-50E-2 Communication of nicotine content--Presumptive evidence
• 10-50E-3 License--Required to sell--Vending machines--Application contents--Fees
• 10-50E-4 License--Required to sell--Penalty
• 10-50E-5 License--Duration--Transfer--Application--Requirements
• 10-50E-6 License--Renewal--Fees--Vending machines
• 10-50E-7 License--Denial--Grounds
• 10-50E-8 Vending machine retailer--Placement limited--Required equipment--Compliance
• 10-50E-9 Prohibited acts--Shipment--Sales--Samples--Purchase of product--Advertising--Responsible for agents
• 10-50E-10 Recordkeeping requirements--Promulgation of rules--Contents--Retention period--Available upon request--Unintentional error--Vending machines
• 10-50E-11 Inspection--Investigation--Promulgation of rules--Vending machines
• 10-50E-12 Inspection--When required
• 10-50E-13 Violations--Penalty--Grounds for revocation, suspension--Fine payment
• 10-50E-14 Revocation--Destruction or return of nicotine products--Penalty
• 10-50E-15 Violations--Appeal
• 10-50E-16 Promulgation of rules
• 10-50E-17 Nicotine enforcement fund--Administration--Purpose--Expenditures

Chapter 52

• 10-52-1 Non-ad valorem tax defined
• 10-52-2 Imposition of tax--Conformance to state sales and use tax--Rate
• 10-52-3 Referendum procedure and scope--Continuing tax ordinances
• 10-52-4 State administration--Exception
• 10-52-5 Distribution of 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
• 10-52-16 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
• 10-52-19 Capital improvement tax--Taxable gross receipts--Rate--Conformance
• 10-52-20 Capital improvement tax--Ordinance--Contents--Board approval--Referendum
• 10-52-21 Capital improvement tax--Referendum election--Notification and ballots--Vote requirement
• 10-52-22 Capital improvement tax--Special municipal fund
• 10-52-23 Capital improvement tax--Special municipal fund--Authorized expenditures--Transfer of property
• 10-52-24 Capital improvement tax--Duration
• 10-52-25 Capital improvement tax--Time required for subsequent tax
• 10-52A-1 Definitions
• 10-52A-2 Additional municipal non-ad valorem tax authorized--Rate--Purpose
• 10-52A-3 Department to administer tax
• 10-52A-4 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14, eff. Feb. 6, 2006
• 10-52A-5 10-52A-5. Repealed by SL 2007, ch 65, § 12
• 10-52A-6 Applicability of certain other provisions
• 10-52A-7 Promulgation of rules--Scope
• 10-52A-8 Penalties for violations
• 10-52A-9 Taxpayer to keep books and records--Inspection--Retention period
• 10-52A-10 Tax may be referred to voters--Certain taxes to continue
• 10-52A-11 Administration of taxes--Forms and rules--Records
• 10-52A-12 Moneys received credited to special municipal tax fund--Disbursement
• 10-52A-13 Ordinance or amendment enacted under chapter--Notification--Effective date
• 10-52A-14 Issuance of bonds--Use of proceeds of bonds
• 10-52B-1 Authorization of tax--Rate--Conformity with state tax
• 10-52B-2 Property tax reduction fund--Tax moneys deposited
• 10-52B-3 Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs
• 10-52B-4 Ordinance to impose tax--Contents
• 10-52B-5 Ordinance to impose tax--Referendum--No emergency clause
• 10-52B-6 Ordinance to impose tax--Initiated measure
• 10-52B-7 Gross receipts--Exclusion of taxes
• 10-52B-8 Administration of tax--Forms--Promulgation of rules--Records
• 10-52B-9 Moneys collected by department--Transfer to county property tax reduction fund
• 10-52B-10 New or amended tax ordinance--Effective date--Notice to department
• 10-52B-11 Person subject to tax--Duty to file and remit taxes
• 10-52B-12 Exemption--Construction work entered into prior to tax

Chapter 54

• 10-54-1 10-54-1 to 10-54-4. Repealed by SL 2013, ch 62, §§ 1, 2

Chapter 55

• 10-55A-1 Compliance with procedures prerequisite to jurisdiction of courts
• 10-55A-2 Time for filing claim for recovery
• 10-55A-3 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
• 10-55A-4 Tax recovery claim forms--Required information
• 10-55A-5 Determination of overpayment by secretary
• 10-55A-6 Credit of overpaid taxes against future taxes--Eligibility for refund
• 10-55A-7 Payment of recovery refund
• 10-55A-8 Interest on recovery credit or refund
• 10-55A-9 Secretary defined
• 10-55A-10 Notice of administrative or court proceeding
• 10-55A-11 10-55A-11. Repealed by SL 2016, ch 67, § 2

Chapter 56

• 10-56-1 Taxes to which procedures apply
• 10-56-2 Issuance of distress warrant by county treasurer on request
• 10-56-3 Form of distress warrant
• 10-56-4 Execution of distress warrant by sheriff
• 10-56-5 Seizure of property--Exempt property
• 10-56-6 Duty of sheriff to collect taxes--Failure to proceed deemed nonfeasance of office
• 10-56-7 Proceedings against sheriff for nonfeasance of office
• 10-56-8 Determination of liens--Procurement of assessment blank
• 10-56-9 Seizure of property--Unencumbered property seized first
• 10-56-10 Service of distress warrant--Notice of levy
• 10-56-11 Sale of property which cannot be moved--Filing of notice of levy
• 10-56-12 Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers
• 10-56-13 Payment of tax before sale--Release of property to owner
• 10-56-14 Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt
• 10-56-15 Sale of property at public auction to highest bidder--Transfer of title
• 10-56-16 Adjournment of sale if no bidders
• 10-56-17 Property not sold for want of bidders--Return
• 10-56-18 Returns of sheriff on distress warrants--Contents of returns
• 10-56-19 Amount collected turned over to county treasurer
• 10-56-20 Balance due on tax after sheriff's collections--Remedies for collection
• 10-56-21 Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts
• 10-56-22 Sheriff's Fees--Costs--Collection of taxes
• 10-56-23 Fees, costs and mileage of sheriff--Certified list--Payment as claim
• 10-56-24 Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney
• 10-56-25 Execution of distress warrant for licenses or tags
• 10-56-26 Disposition of seized plates or tags

Chapter 58

• 10-58-1 Gross receipts tax imposed--Amusement device operation--Application
• 10-58-3 Exemption from local fees and taxes
• 10-58-4 Collection and administration
• 10-58-5 Disposition of tax proceeds
• 10-58-9 Collection and enforcement
• 10-58-10 Classification of violations
• 10-58-11 Exemption for video lottery machines--Gross receipts specifically exempted
• 10-58-12 Exemption of gaming proceeds
• 10-58-13 Promulgation of rules

Chapter 59

• 10-59-1 Application
• 10-59-2 Definition of terms
• 10-59-3 Notice of intent to audit defined
• 10-59-4 Certificate of assessment defined
• 10-59-5 Investigation and examination by secretary
• 10-59-6 Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law
• 10-59-7 Audits--Notice of intent to audit required--Consideration of papers not presented to auditor
• 10-59-8 Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing
• 10-59-9 Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal
• 10-59-10 Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond
• 10-59-11 Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded
• 10-59-12 Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction
• 10-59-13 Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure
• 10-59-14 Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing
• 10-59-15 Recovery of tax, penalty, or interest by action of debt
• 10-59-16 Time limitation for collection--Exceptions
• 10-59-17 Compliance with procedures prerequisite to jurisdiction of courts
• 10-59-18 Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment
• 10-59-19 Recovery of overpaid taxes--Time limitation
• 10-59-20 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
• 10-59-21 Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information
• 10-59-22 Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions
• 10-59-23 Recovery refund paid to taxpayer
• 10-59-24 Recovery refund--Interest included--Exception
• 10-59-25 Application of subsequent sections
• 10-59-26 Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner
• 10-59-27 Reliance on written advice--Inconsistent position by department
• 10-59-28 Reduction or abatement of penalty or interest
• 10-59-29 Evaluation of employees or imposition of quotas from revenue amount prohibited
• 10-59-30 Release of tax lien--Erroneous liens--Costs
• 10-59-31 Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort
• 10-59-32 Electronic filing of returns, reports or remittances under certain chapters--Timeliness
• 10-59-33 Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions
• 10-59-34 Costs paid by losing party if position not justified
• 10-59-35 Audit standards--List of proposed taxable items--Protest
• 10-59-36 Authorizing to file returns or reports by electronic means
• 10-59-37 Alternative methods for signing returns
• 10-59-38 Promulgation of rules
• 10-59-39 10-59-39. Repealed by SL 2007, ch 65, § 14
• 10-59-40 Filing of returns required whether or not gross receipts are subject to tax
• 10-59-41 Prior compliance--Effect
• 10-59-42 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
• 10-59-44 Revocation or cancellation of license for failure to file return or remit tax
• 10-59-45 Contested case hearing--Time for request--Appeal
• 10-59-46 Preparation of list of delinquent taxpayers
• 10-59-47 Notice to delinquent taxpayer before publication
• 10-59-48 Unpaid taxes not subject to disclosure
• 10-59-49 Publication of list of delinquent taxpayers
• 10-59-50 Removal of name from list
• 10-59-51 Good faith disclosure not a violation of other statutes
• 10-59-52 Fee for collecting tax on behalf of another entity
• 10-59-53 Definitions relating to automated sales suppression devices and phantom-ware
• 10-59-54 Automated sales suppression devices and phantom-ware prohibited--Felony
• 10-59-55 Civil penalty for violation of § 10-59-54
• 10-59-56 Liability for taxes, penalties, and interest
• 10-59-57 Seizure of automated sales suppression device or phantom-ware without warrant

Chapter 60

• 10-60-1 10-60-1 to 10-60-14. Transferred to §§ 32-3A-50 to 32-3A-61
• 10-60-15 10-60-15. Transferred to § 32-3A-2

Chapter 61

• 10-61-1 Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application
• 10-61-2 Secretary to provide refund claim forms and determine required documentation--Claim denial
• 10-61-3 Refund request submission--Interest
• 10-61-4 Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien
• 10-61-5 Right to hearing upon denial of claim--Procedures
• 10-61-6 Promulgation of rules concerning refunds

Chapter 62

• 10-62-1 Definitions
• 10-62-2 Tax imposed on net revenues
• 10-62-3 Collection and administration
• 10-62-4 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
• 10-62-5 Promulgation of rules
• 10-62-6 Prohibited acts--Misdemeanor or felony
• 10-62-7 Books and records--Inspection--Retention period
• 10-62-8 Taxes credited to general fund
• 10-62-9 Implementation upon receipt of medicaid state plan amendment

Chapter 64

• 10-64-1 Legislative findings
• 10-64-2 Certain sellers located outside of state required to collect and remit sales taxes--Criteria
• 10-64-3 Declaratory judgment action against out-of-state seller
• 10-64-4 Injunction during pendency of declaratory judgment action
• 10-64-5 Appeal to Supreme Court
• 10-64-6 Prospective obligation to collect or remit tax
• 10-64-7 Obligation to remit tax after injunction lifted or dissolved
• 10-64-8 Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected

Chapter 65

• 10-65-1 Definitions
• 10-65-2 Marketplace defined
• 10-65-3 Marketplace provider defined
• 10-65-4 Marketplace seller defined
• 10-65-5 Certain marketplace providers required to collect and remit sales tax--Criteria
• 10-65-6 Sale for resale
• 10-65-8 Prospective obligation of marketplace provider to collect or remit tax