Session Laws - Taxation

Category Chapter
Alcoholic Beverage Tax
Penalty Waiver for Late or Nonfiled Returns 457
Coal Conversion Tax
Exemption and Imposition of Lignite Research Tax 484
Games of Chance
Charitable Gaming Tax Reduction and Transfer to Operating Fund 389
Income Tax
Congress Urged to Refrain From Raising Income Tax 525
Credit for Charitable Contributions to Nonprofit Private Schools 468
Credit for Employment of Individuals With Developmental Disabilities or Severe Mental Illness 469
Electronic Filing and Payment of Returns 470
Miscellaneous
Air Carrier Transportation Company Taxes 467
Bonds Issued by Western Area Water Supply Authority Exempt From Taxation 20
Deposit of Tax Revenue in County Aid Distribution Fund 476
Motor Vehicle Excise Tax
Credit for Private Motor Vehicle Sales Study 435
Exemption for Vehicles Transferred Under a Divorce Decree 478
Oil and Gas Taxes
County and School Gross Production Tax Reporting Requirements Eliminated 480
Credit for Oil Produced From Well Site Using Onsite Flare Mitigation System 481
Deposits of State's Share of Oil and Gas Taxes 482
Distribution of Revenue From Wells Located Outside Reservation Boundaries 483
Property Tax
Apportionment of Voting Rights on Tax and Bond Issues Study 543
Contents of Sales, Market, and Productivity Studies 457
County Capital Projects Levy Authorized Uses 187
Credit for Disabled Veterans 461
Disposition of Proceeds From Tax Lien Foreclosures 466
Exemption for Agricultural Products Storage Study 459
Exemption for Property Leased for Provision of Early Childhood Services 460
Exemption for Property Used for Religious Purposes 458
Income Eligibility for Farm Residence Property Tax Exemption 459
Levy for Emergency Medical Services 91
Reappraisal of Property Acquired by Tax Deed 465
Township Levy for Emergency Purposes 464
Sales and Use Tax
Exemption for Carbon Dioxide Used for Secure Geologic Storage 471
Exemption for Enterprise Information Technology Equipment and Computer Software in Qualified Data Center 473
Exemption for Sales Made to Senior Citizen Organization 472
Payment of Use Tax by Contractors 477
Sales Tax Information for Special Events 474
State-tribal Agreements
Distribution of Revenue From Wells Located Outside Reservation Boundaries 483
Tobacco Products Tax
Reduced Harm Nicotine Products Study 425
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