Owner to file return estimating market value

The owner of dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory, or house trailer and factory-built homes inventory shall report the market value of such inventory, derived as set forth in section two of this article, to the assessor, as a part of the return required by law to be filed annually pursuant to the provisions of this chapter.

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In this chapter (40 sections)

11-6A-1 · Declaration of policy
11-6A-2 · Definition
11-6A-3 · Tax treatment of pollution control facilities
11-6A-4 · Regulations
11-6A-5 · Coal waste disposal power projects
11-6A-5A · Wind power projects
11-6B-1 · Purpose
11-6B-2 · Definitions
11-6B-3 · Twenty thousand dollar homestead exemption allowed
11-6B-4 · Claim for exemption; renewals; waiver of exemption
11-6B-5 · Determination; notice of denial of claim or exemption
11-6B-6 · Appeals procedure
11-6B-7 · Property tax books
11-6B-8 · 11-6B-8
11-6B-9 · Forms, instructions and regulations
11-6B-10 · Criminal penalties; restitution
11-6B-11 · Severability
11-6B-12 · Effective date
11-6C-1 · Inventory included within scope of article
11-6C-2 · Method for determining market value of dealer vehicle…
11-6C-3 · Owner to file return estimating market value
11-6C-4 · Determination of tax on dealer vehicle inventory, daily…
11-6C-5 · Intent of this article; Tax Commissioner to promulgate rules
11-6D-1 · Legislative findings and purpose
11-6D-2 · Definitions
11-6D-3 · Credit allowed for alternative-fuel motor vehicles and…
11-6D-4 · Eligibility for credit
11-6D-5 · Amount of credit for alternative-fuel motor vehicles
11-6D-6 · Amount of credit for qualified alternative-fuel vehicle…
11-6D-7 · Duration of availability of credit
11-6D-8 · Commissioner to design forms and schedules; promulgation of…
11-6D-9 · Carryover credit allowed; recapture of credit
11-6E-1 · Short title
11-6E-2 · Definitions
11-6E-3 · Valuation of specialized manufacturing production property
11-6E-4 · Initial determination by county assessor
11-6E-5 · Protest and appeal
11-6E-6 · Effective date
11-6F-1 · Legislative findings
11-6F-2 · Definitions

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