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