Title 57 Taxation
- Chapter 57-01 Tax Commissioner
- Chapter 57-02 General Property Assessment
- Chapter 57-02.1 Payments in Lieu of Real Estate Taxes
- Chapter 57-02.2 Exemption of Improvements to Buildings
- Chapter 57-02.3 Payments in Lieu of Property Taxes
- Chapter 57-02.4 Crew Housing Permit Fees
- Chapter 57-03 Assessment and Valuation of Grain [Repealed]
- Chapter 57-04 Assessment of Petroleum Property [Repealed]
- Chapter 57-05 Assessment of Railroad Property
- Chapter 57-06 Assessment and Taxation of Public Utilities
- Chapter 57-07 Correction of Assessments of Public Utility Property
- Chapter 57-08 Review of Public Utility Assessments
- Chapter 57-09 Township Board of Equalization
- Chapter 57-10 Village Board of Equalization [Repealed]
- Chapter 57-11 City Board of Equalization
- Chapter 57-11.1 Personal Property Assessment Formula [Repealed]
- Chapter 57-12 County Board of Equalization
- Chapter 57-13 State Board of Equalization
- Chapter 57-14 Correction of Assessments of Property
- Chapter 57-15 Tax Levies and Limitations
- Chapter 57-16 Excess Levies in School Districts [Repealed]
- Chapter 57-17 Excess Levies in Counties, Municipalities, and Townships [Repealed]
- Chapter 57-18 Tax Levy for County Improvements [Repealed]
- Chapter 57-19 School District Special Reserve Fund
- Chapter 57-20 Payment and Collection of Taxes
- Chapter 57-21 Collection of Rents for Payment of Taxes
- Chapter 57-22 Collection of Delinquent Personal Property Taxes
- Chapter 57-23 Proceedings to Abate or Refund Taxes
- Chapter 57-23.1 Tax Appeals Board [Unconstitutional and Repealed]
- Chapter 57-24 Sale of Land for Delinquent Taxes [Repealed]
- Chapter 57-25 Payment of Tax or Redemption on Division of Real Estate
- Chapter 57-26 Redemption From Real Estate Tax Sales [Repealed]
- Chapter 57-27 Rights of Private Purchaser When Land Not Redeemed [Repealed]
- Chapter 57-28 Rights of County When Lands Not Redeemed
- Chapter 57-29 Tax Liens on Land Acquired by State
- Chapter 57-30 Action by County to Quiet Title
- Chapter 57-31 Taxation of Transient Stocks of Merchandise [Repealed]
- Chapter 57-32 Taxation of Express and Air Transportation Companies
- Chapter 57-33 Taxation of Rural Electric Cooperatives [Repealed]
- Chapter 57-33.1 Taxation of Cooperative Electrical Generating Plants [Repealed]
- Chapter 57-33.2 Electric Generation, Distribution, and Transmission Taxes
- Chapter 57-34 Telecommunications Carriers Taxation
- Chapter 57-34.1 Mobile Telecommunications Tax Sourcing
- Chapter 57-35 Taxation of Banks and Trust Companies [Repealed]
- Chapter 57-35.1 Taxation of Building and Loan Associations [Repealed]
- Chapter 57-35.2 Privilege Tax on Financial Institutions [Repealed]
- Chapter 57-35.3 Financial Institutions Taxation [Repealed]
- Chapter 57-36 Tobacco Products Tax Law
- Chapter 57-36.1 Controlled Substances Tax [Repealed]
- Chapter 57-37 Estate Tax [Repealed]
- Chapter 57-37.1 Estate Tax
- Chapter 57-38 Income Tax
- Chapter 57-38.1 Uniform Division of Income Tax Act
- Chapter 57-38.2 Income Averaging [Repealed]
- Chapter 57-38.3 Setoff of Income Tax Refund
- Chapter 57-38.4 Water's Edge Method Election
- Chapter 57-38.5 Seed Capital Investment Tax Credit
- Chapter 57-38.6 Agricultural Business Investment Tax Credit
- Chapter 57-39 Sales Tax [Repealed]
- Chapter 57-39.1 Motor Vehicle Excise Tax [Repealed]
- Chapter 57-39.2 Sales Tax
- Chapter 57-39.3 In Lieu of Sales Tax Fees [Repealed]
- Chapter 57-39.4 Streamlined Sales and Use Tax Agreement
- Chapter 57-39.4a Simplified Sales and Use Tax Administration Act [Repealed]
- Chapter 57-39.5 Farm Machinery Gross Receipts Tax
- Chapter 57-39.6 Alcoholic Beverage Gross Receipts Tax
- Chapter 57-39.7 Lodging Gross Receipts Tax [Expired]
- Chapter 57-39.8 State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed]
- Chapter 57-39.9 State-Tribal Sales, Use, and Gross Receipts Tax Agreements
- Chapter 57-39.10 State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements
- Chapter 57-40 Use Tax [Repealed]
- Chapter 57-40.1 Motor Vehicle Use Tax [Repealed]
- Chapter 57-40.2 Use Tax
- Chapter 57-40.3 Motor Vehicle Excise Tax
- Chapter 57-40.4 Motor Vehicle Excise Tax Refunds
- Chapter 57-40.5 Aircraft Excise Tax
- Chapter 57-40.6 Emergency Services Communication Systems
- Chapter 57-41 Motor Fuel Tax [Repealed]
- Chapter 57-42 Motor Fuel Use Tax [Repealed]
- Chapter 57-43 Additional Motor Fuel Tax [Repealed]
- Chapter 57-43a Two-Cent Special Motor Fuel Tax [Disapproved]
- Chapter 57-43.1 Motor Vehicle Fuels and Importer for Use Taxes
- Chapter 57-43.2 Special Fuels and Importer for Use Taxes
- Chapter 57-43.3 Aviation Fuel Tax
- Chapter 57-44 Relevy of Invalid Tax
- Chapter 57-45 Miscellaneous Provisions
- Chapter 57-46 Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]
- Chapter 57-47 County Deficiency Levy
- Chapter 57-48 State Highway Anticipation Certificates [Repealed]
- Chapter 57-49 Mineral Rights Privilege Tax [Repealed]
- Chapter 57-50 Refund Motor Fuel Tax [Repealed]
- Chapter 57-51 Oil and Gas Gross Production Tax
- Chapter 57-51.1 Oil Extraction Tax
- Chapter 57-51.2 Tribal Oil and Gas Agreements
- Chapter 57-52 Special Fuels Tax Act [Repealed]
- Chapter 57-53 Special Fuels Tax Levy [Repealed]
- Chapter 57-54 Motor Vehicle Fuel Tax [Repealed]
- Chapter 57-54.1 Importers for Use Tax Act [Repealed]
- Chapter 57-54.2 Highway Contract Tax [Repealed]
- Chapter 57-55 Mobile Homes Taxes
- Chapter 57-56 Aviation Fuel Tax [Repealed]
- Chapter 57-57 Forest Stewardship
- Chapter 57-58 Allocations to Counties and Political Subdivisions [Repealed]
- Chapter 57-59 Multistate Tax Compact
- Chapter 57-60 Coal Conversion Facilities Privilege Tax
- Chapter 57-61 Coal Severance Tax
- Chapter 57-62 Impact Aid Program
- Chapter 57-63 Provider Assessment for Intermediate Care
- Chapter 57-64 Mill Levy Reduction Allocations and Grants [Repealed]
- Chapter 57-65 Potash Taxes