Session Laws - Taxation

Category Chapter
Alcoholic Beverage Tax
Direct Sale of Spirits by Domestic Distillery to Licensed Retailer 78
  • Coal Conversion Tax
    Revenue Allocation - Removal of Expired Language 54
  • Fuel Tax
    Increase and Extension of Diesel Fuel Excise Tax Deposits in Rail Safety Fund 33
  • Income Tax
    Alternative Method for Calculating Research and Experimental Expenditures Credit 491
  • Deduction for Birth Resulting in Stillbirth 488
  • Deduction for Employee Education Assistance Provided by an Employer 489
  • Expansion of Credit for Employing Developmentally Disabled or Mentally Ill Individuals 485
  • Expired Income Tax Credits - Technical Correction 54
  • Filing Information Returns 493
  • Income Tax Deduction for Retired Military Personnel Benefits 490
  • Individual Income Tax Credit for Contributions to Nonprofit Private Educational Institutions 484
  • Individual Income Tax Deduction for Social Security Benefits 486
  • Marriage Penalty Credit 486
  • Optional Income Tax Contribution to Veterans' Postwar Trust Fund 492
  • State Institutions of Higher Education Income Tax Refund Setoff 494
  • Twenty-first Century Manufacturing Automation Credit 487
  • Lodging and Restaurant Tax
    City Lodging and Restaurant Tax 341
  • County Lodging and Restaurant Tax 95
  • Motor Vehicle Excise Tax
    Exemption for Vehicles Used by a Public Transportation Provider 12
  • Exemption for Vehicles Used to Transport the Elderly or Disabled 503
  • Replacement Vehicle Credit Equal to Deductible for Lost or Stolen Vehicle 502
  • Oil and Gas Taxes
    Airport Infrastructure Fund Creation 504
  • Allocation of Oil Extraction Tax Revenue 505
  • Extraction Tax Exemption for Incremental Oil Produced Using Carbon Dioxide From Coal 478
  • State Share of Oil and Gas Tax Allocations 504
  • Property Tax
    Calculation of Income for Purposes of the Farm Residence Exemption 473
  • County Auditor Verification of Centrally Assessed Utility Information 479
  • Emergency Medical Service Increased Levy Authority 213
  • Exemption for Equipment Used for Secure Geologic Storage of Carbon Dioxide 478
  • Homestead Tax Credit for Special Assessments 475
  • Homestead Tax Credit - Inclusion of Social Security Benefits in Income Calculation 486
  • Homestead Tax Credit Study 448
  • Increases or Decreases in School District Budget and Tax Levy 481
  • Levy Authority Upon Merger of City Public Recreation System and Park District 480
  • Local Property Equalization Proceeding Timeframe 476
  • Notice of Tentative Assessment of Public Utilities 477
  • Open Records Exemption for Farm Residence Exemption Application Materials 474
  • Open Records Exemption for Homestead Tax Credit Application Materials 474
  • Permanent Implementation of County Social Service Pilot Program 391
  • Property Tax Statements 391
  • Reports From Companies That Are Centrally Assessed 477
  • School District Levy Adjustments 149
  • School District Safety Plan Levy Authority 482
  • Wetland Property Tax Exemption - Technical Correction 54
  • Sales Tax
    Certified Automated System Software Requirements 477
  • Collection of Sales and Use Tax by Marketplace Facilitators 496
  • Credit Against Replacement Purchase for Stolen or Destroyed Watercraft 495
  • Exemption for Materials Used for Secure Geologic Storage of Carbon Dioxide 478
  • Exemption for Materials Used to Construct a Straddle Plant or Fractionator 498
  • Exemption for Sale of Commemorative Memorial Coins 296
  • Sales and Use Tax Exemption for Materials Used to Construct a Fertilizer or Chemical Processing Facility 498
  • Seller Registration and Uniform Tax Returns 477
  • Streamlined Sales and Use Tax Agreement - Library of Definitions 477
  • Streamlined Sales and Use Tax Agreement - Tax Holidays and Jurisdiction Database 477
  • Streamlined Sales Tax Governing Board Membership 499
  • Tax Collection and Remittance Duties of Remote Sellers 497
  • Waiver of Monthly Remittance Requirement 477
  • State-tribal Agreements
    Alcoholic Beverages Gross Receipts Tax - Authority to Enter Agreements 501
  • Alcoholic Beverage Wholesale Tax - Authority to Enter Agreements 501
  • Allocation of Revenue From Oil and Gas Revenue Sharing Agreements 506
  • Gross Receipts Taxes - Authority to Enter Agreements 500
  • Sales and Use Tax - Authority to Enter Agreements 500
  • Tobacco Products Wholesale Tax - Authority to Enter Agreements 501
  • Tobacco Products Tax
    Study of Taxation of Liquid Nicotine and Electronic Smoking Devices 455
  • Wind Generation Tax
    Allocation of Revenue Between Political Subdivisions and the State 483
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