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Sections |
Chapter 1 |
Department of Revenue |
10-1-1 – 10-1-47 |
Chapter 3 |
County Directors of Equalization |
10-3-1 – 10-3-41 |
Chapter 4 |
Property Subject to Taxation |
10-4-1 – 10-4-46 |
Chapter 5 |
Situs of Property for Taxation |
10-5-1 – 10-5-18 |
Chapter 6 |
Annual Assessment of Property |
10-6-101 – 10-6-157 |
Chapter 6A |
Freeze On Assessments of Dwellings of Disabled and Senior Citizens |
10-6A-1 – 10-6A-12 |
Chapter 6B |
Property Tax Reduction From Municipal Taxes for the Elderly and Disabled |
10-6B-1 – 10-6B-15 |
Chapter 6C |
Low-Income Elderly Property Tax Relief |
10-6C-1 – 10-6C-11 |
Chapter 9 |
Assessment of Mobile Homes |
10-9-1 – 10-9-15.1 |
Chapter 10 |
Classification and Valuation of Real Estate |
10-10-1 – 10-10-16 |
Chapter 11 |
Equalization, Review and Correction of Assessments |
10-11-1 – 10-11-78 |
Chapter 12 |
State and Local Property Tax Levies |
10-12-1 – 10-12-44 |
Chapter 12A |
Tax Collection Agreements With Indian Tribes |
10-12A-1 – 10-12A-9 |
Chapter 13 |
Property Tax Relief |
10-13-20 – 10-13-45 |
Chapter 17 |
Property Tax Lists |
10-17-1 – 10-17-9 |
Chapter 18 |
Property Tax Abatement and Refunds |
10-18-1 – 10-18-17 |
Chapter 18A |
Property Tax Refund for Elderly and Disabled Persons |
10-18A-1 – 10-18A-16 |
Chapter 20 |
Removal of Taxable Property |
10-20-10 – 10-20-11 |
Chapter 21 |
Payment and Receipt of Property Taxes |
10-21-1 – 10-21-39 |
Chapter 22 |
Collection of Delinquent Property Taxes |
10-22-1 – 10-22-62 |
Chapter 23 |
Sale of Real Property for Taxes and Assessments |
10-23-1 – 10-23-33 |
Chapter 24 |
Redemption From Tax Sales |
10-24-1 – 10-24-17 |
Chapter 25 |
Tax Deeds |
10-25-1 – 10-25-45 |
Chapter 26 |
Scavenger Tax Law |
10-26-1 – 10-26-10 |
Chapter 27 |
Actions for Refund and Invalidation of Taxes |
10-27-1 – 10-27-9 |
Chapter 28 |
Taxation of Railroad Operating Property |
10-28-1 – 10-28-25 |
Chapter 29 |
Taxation of Airline Flight Property |
10-29-1 – 10-29-18 |
Chapter 33 |
Taxation of Telephone Companies |
10-33-1 – 10-33-30 |
Chapter 33A |
Taxation of Telecommunications Companies |
10-33A-1 – 10-33A-20 |
Chapter 35 |
Taxation of Electric, Heating, Water and Gas Companies |
10-35-1 – 10-35-21 |
Chapter 36 |
Taxation of Rural Electric Companies |
10-36-1 – 10-36-12 |
Chapter 36A |
Taxation of Rural Water Supply Companies |
10-36A-1 – 10-36A-2 |
Chapter 37 |
Taxation of Pipeline Companies |
10-37-1 – 10-37-16 |
Chapter 38 |
Administration of Taxes and Assessments On Utilities and Carriers |
10-38-1 – 10-38-34 |
Chapter 39 |
Mineral Severance Tax |
10-39-42 – 10-39-68 |
Chapter 39A |
Energy Minerals Severance Tax |
10-39A-1 – 10-39A-20 |
Chapter 39B |
Conservation Tax On Severance of Energy Minerals |
10-39B-1 – 10-39B-2 |
Chapter 43 |
Income Tax On Banks and Financial Corporations |
10-43-1 – 10-43-94 |
Chapter 44 |
Insurance Company Premium and Annuity Tax |
10-44-1 – 10-44-16 |
Chapter 45 |
Retail Sales and Service Tax |
10-45-1 – 10-45-114 |
Chapter 45A |
Retail Sales and Service Tax Refunds |
10-45A-1 – 10-45A-16 |
Chapter 45C |
Uniform Sales and Use Tax Administration Act |
10-45C-1 – 10-45C-13 |
Chapter 45D |
Gross Receipts Tax On Visitor Related Businesses |
10-45D-1 – 10-45D-14 |
Chapter 46 |
Use Tax |
10-46-1 – 10-46-74 |
Chapter 46A |
Realty Improvement Contractor’s Excise Tax |
10-46A-1 – 10-46A-19 |
Chapter 46B |
Alternate Realty Improvement Contractor’s Excise Tax |
10-46B-1 – 10-46B-18 |
Chapter 46E |
Excise Tax On Farm Machinery, Farm Attachment Units, and Irrigation Equipment |
10-46E-1 – 10-46E-13 |
Chapter 47B |
Fuel Taxation |
10-47B-1 – 10-47B-191 |
Chapter 50 |
Cigarette Tax |
10-50-1 – 10-50-107 |
Chapter 50B |
Escrow Fund for Tobacco Litigation |
10-50B-1 – 10-50B-20 |
Chapter 50C |
Cigar Shipments |
10-50C-2 – 10-50C-15 |
Chapter 52 |
Uniform Municipal Non-Ad Valorem Tax Law |
10-52-1 – 10-52-18 |
Chapter 52A |
Municipal Gross Receipts Tax |
10-52A-1 – 10-52A-14 |
Chapter 55A |
Recovery of Certain Taxes |
10-55A-1 – 10-55A-10 |
Chapter 56 |
Collection of Delinquent Taxes |
10-56-1 – 10-56-26 |
Chapter 58 |
Amusement Device Tax |
10-58-1 – 10-58-13 |
Chapter 59 |
Uniform Administration of Certain State Taxes |
10-59-1 – 10-59-57 |
Chapter 61 |
Fabricator Sales and Use Tax Refund |
10-61-1 – 10-61-6 |
Chapter 62 |
Taxation of Intermediate Care Facilities for Individuals With Intellectual Disabilities |
10-62-1 – 10-62-9 |
Chapter 63 |
Noncollecting Retailer Notice Requirements |
10-63-1 – 10-63-9 |
Chapter 64 |
Collection of Sales Taxes From Out-of-State Sellers |
10-64-1 – 10-64-8 |
Chapter 65 |
Collection and Remittance of Taxes by Marketplace Providers |
10-65-1 – 10-65-8 |