Session Laws - Taxation

Category Chapter
Coal Severance Tax
Exemption for Coal Used in a Coal Processing Facility That Utilizes Coal as a Feedstock 540
  • Income Tax
    Credit for Adoption Expenses 542
  • Credit for Contributions to Maternity Home, Child Placing Agency, or Help Center 542
  • Credit for Employment of Individuals With Developmental Disabilities or Severe Mental Illness 543
  • Credit for Purchases of Manufacturing Machinery 539
  • Credit for Qualified Compensation Paid to an Apprentice 541
  • Deduction for Military Pay 544
  • Deduction for Retired Law Enforcement Personnel Benefits 545
  • Flat Income Tax Rate 527
  • Renaissance Zone Income Tax Exemption for up to Eight Years 369
  • Miscellaneous
    Tax Lien Foreclosures 536
  • Motor Vehicle Excise Tax
    Definition of Purchase Price 552
  • Enrolled Tribal Members 553
  • Exemption for Surviving Spouse of Disabled Veteran 532
  • Oil and Gas Taxes
    Abandoned Oil and Gas Well Plugging and Site Reclamation Fund 556
  • Exemption for Gas Flaring Mitigation System 473
  • Gas Base Rate Adjustment Service of Notice 530
  • Gross Production Tax Allocations to Counties 555
  • Oil Extraction Tax
    Allocation of State's Share of Oil and Gas Taxes 559
  • Exemption on Production From a Restimulation Well 558
  • Removal of Triggered Oil Extraction Tax Rate Changes 557
  • Removal of Triggered Oil Extraction Tax Rate Changes for Wells Located Outside the Reservation 557
  • Tax Credit Flare Mitigation 474
  • Tax Rate Reduction on Production From a Restimulation Well 558
  • Property Tax
    Credit for Surviving Spouse of a Disabled Veteran 532
  • Exemption for Buildings and Land Belonging to Institutions of Public Charity 528
  • Exemption for Certain Natural Gas Pipeline Property 531
  • Exemption for Grain Elevator and Potato Warehouse Property Used for Personal Use 487
  • Exemption for Property of Churches 529
  • Format of Property Tax Statements 533
  • Inclusion of Special Assessments in Estimated Tax Notice 534
  • Land Acquisition Costs Exempt From Levy Limits 507
  • Levy for Public Library 477
  • Online Portal for Property Information and Property Tax Information 28
  • Renaissance Zones Property Tax Incentives 369
  • Requirements for Cities Granting Incentives 367
  • Rural Ambulance Service Districts Tax Levied 115
  • Rural Ambulance Service Districts Treatment of Cities Within the District and Taxes Levied 114
  • State Library Computation of Mill Levies 477
  • Statement of Full Consideration 530
  • Tax Credit for Surviving Spouse of a Disabled Veteran 532
  • Township Special Road Fund Limitations 535
  • Water Resource Districts Drainage Basin Tax Levy 571
  • Proposed Studies
    Electronic Vehicle Charging Tax 483
  • Property Tax Exemption for Agricultural Products Storage 487
  • Repeals
    Section Relating to Refund of Tax for Fuel Used for an Industrial Purpose 87
  • Sales and Use Tax
    County Aid Distribution Fund Extension 550
  • Exemption for Child and Adult Diapers and Child Restraining Systems 547
  • Exemption for Materials Used in Research and Development of Bioscience and Biotechnology 538
  • Exemption for Materials Used to Construct or Expand a Coal Processing Facility That Utilizes Coal as a Feedstock 540
  • Exemptions for Certain Sales Made to a Senior Citizen Organization 548
  • Local Revenue Loss Reimbursement Fund 549
  • Renewable Feedstock Refinery 546
  • Sales and Use Tax Exemption for Materials Used in Research and Development of Bioscience and Biotechnology in Health Care Industry 538
  • Service of Notice 530
  • Sales Tax Exemption
    Coal Used in a Coal Processing Facility That Utilizes Coal as a Feedstock 540
  • Exemption for Materials Used to Construct, Expand, or Upgrade a Facility That Refines Renewable Feedstock Into Sustainable Aviation Fuel 38
  • Fertilizer Plant 549
  • State-tribal Agreements
    Alcoholic Beverages Wholesale Tax and Alcoholic Beverages Gross Receipts Tax 551
  • Tobacco Products Tax
    Definition of Snuff 530
  • Licensing Requirements and Sale of Electronic Smoking Devices 537
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