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
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