Taxation of Express and Air Transportation Companies
| Section | Section Name |
|---|---|
| 57-32-01 | Applicability of public utility laws |
| 57-32-01.1 | Property assessed in lieu of registration fees and sales and use taxes |
| 57-32-01.2 | Method of valuation |
| 57-32-01.3 | Allocation of value |
| 57-32-02 | Assessment and computation of tax |
| 57-32-03 | Tax statements prepared by state tax commissioner ‑ When due and delinquent |
| 57-32-04 | Allocation of tax |
| 57-32-05 | Collection of tax |
| 57-32-06 | Legal proceedings to enforce payment of tax |