Session Laws - Taxation

Taxation Session Laws
Category Chapter
City Motor Vehicle Rental Taxes
Offsets From Future Distributions 432
  • Coal Conversion Facility Conversion Privilege Tax
    Coal Conversion Facility Conversion Privilege Tax Exemption 453
  • Coal Severance Tax
    Exemption for Coal Used in Certain Power Plants 453
  • Commercial Leonardite Tax
    Imposition of Commercial Leonardite Tax in Lieu of Sales and Use Taxes 257
  • Enhanced Oil and Gas Recovery Study 49
  • Income Tax
    Allocation of Tax Exemption in Child Support Orders 126
  • Apportionment of Business Income 446
  • Charitable Gifts to Medical Facility Credit 444
  • Corporate Tax Credits for Charitable Contributions to Private Educational Institutions 448
  • Credit for Biomass, Geothermal, Solar and Wind Devices 438
  • Credit for Equipment for Automating Manufacturing Processes 445
  • Credit for Research and Experimental Expenditures 432
  • Credits for Charitable Contributions to Private Education Institutions 49
  • Estimated Tax Requirements for Corporations 432
  • Geothermal, Solar, Wind, Biomass Energy Device Credits 443
  • Housing Incentive Credit 14
  • Income Tax Credit for Wind Towers 438
  • Multistate Tax Compact 446
  • Reduction of the Individual and Corporate Tax Rates 447
  • Renaissance Zone Exemptions 282
  • Tax Base and Withholding Rate for Recipients of Oil and Gas Royalty Payments 449
  • Tax Credit for Care of Family Member Study 400
  • Wind Generation Taxation Study 438
  • Insurance Premium Tax
    Surplus Lines Insurance 224
  • Internal Revenue Service
    Urge Congress and Irs to End Requirement of Capitalization of Business and Farm Machinery Repair Costs 520
  • Motor Vehicle Excise Tax
    Exemption for Donation of Motor Vehicle to Nonprofit 460
  • Exemption for Transfer of Vehicle to Grandchild 461
  • Exemptions 432
  • State-tribal Tax Agreement With Standing Rock 459
  • Motor Vehicle Fuels Tax
    Reimbursement for Expenses Incurred in Collection 40
  • Oil and Gas Production Tax
    Abandoned Oil and Gas Well Reclamation Fund 465
  • Allocations of Gross Production Tax Revenue 463
  • Authority of Governor to Enter Oil and Gas Agreements With Tribes 421
  • Distribution and Allocation Rules 464
  • Oil and Gas Tax Revenue Allocation Formulas Study 463
  • Oil and Gas Tax Exemption 49
  • Oil Extraction Tax
    Authority of Governor to Enter Oil and Gas Agreements With Tribes 421
  • Exemptions 49
  • Oil Extraction Tax Exemption for Carbon Dioxide Recovery Projects Study 458
  • Tax Rates and Exemptions 466
  • Property Tax
    Ballot Approval of Excess Fire District Levies 166
  • Consolidation of Levies 439
  • Education Funding 137
  • Electric Industry Property Reporting 442
  • Financial Reporting Requirements for Taxing Entities 92
  • Garrision Diversion District Special Assessments for Irrigation Expiration Date Repeal 474
  • Leasehold Interest in State Lands 435
  • Levy Requests by Unelected Governing Bodies 88
  • Methods of Protesting Special Assessments 280
  • New Transmission Line Exemption 433
  • Notice of Assessment Increases 437
  • Property Tax Valuation on Wind Generation Units 438
  • Repeal of Levy Limit for Rural Fire Protection Districts 166
  • Requirements of City or County in Granting Exemptions 457
  • Senior Citizens Services 441
  • Special Assessment Determination Policy 281
  • State-paid Property Tax Relief Credit 433
  • State-paid Property Tax Relief Credit Extension 39
  • Tax Credit for Disabled Veterans 436
  • Tribal Tax Issues Study 466
  • Wind Generation Taxation Study 438
  • Restaurant and Lodging
    Offsets From Future Distributions 432
  • Sales and Use Tax
    Articles Taxed in Other States or Political Subdivisions 432
  • Exemption for Carbon Dioxide Capture Equipment 458
  • Sales and Use Tax Application for Purchases by Contractors on Behalf of Exempt Entity Study 407
  • State-tribal Tax Agreement With Standing Rock 459
  • Sales Tax
    Allocation of Revenues Among Political Subdivisions 455
  • Assessment of Taxes and Retailer Administrative Expenses 434
  • Beneficiated Coal and Power Plant Equipment Exemption 453
  • Elimination of Sales Tax on Internet Access Services 450
  • Enterprise Information Technology Equipment Exemption 456
  • Equipment Used in New Coal Mine Exemption 438
  • Farm Machinery or Irrigation Equipment 20
  • Fertilizer Facility Sales Tax Exemption 457
  • Higher Education Institution Events Exemption 451
  • Molds Used in Manufacturing Exemption 454
  • Refund of Tax on Fuel for Agricultural Purposes 20
  • Remove Expiration of Exemption for New Coal Mines 438
  • Remove Expiration of Sales Tax Exemption for Construction of Wind-powered Facility 438
  • Statements That Retailer Paid Sales or Use Tax 452
  • State-tribal Tax Agreement With Standing Rock 459
  • Wind Generation Taxation Study 438
  • Special Fuels Tax
    Distribution of Funds 42
  • Energy Per Volume Equivalent of Lpg 432
  • Tax Incentives
    Review of Economic Development Tax Incentives 445
  • Sharing of Confidential Information 354
  • Township Special Road Fund 440