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Section 10-35-1 - Companies subject to tax. - 10-35-1. Companies subject to tax. Any person, corporation, limited liability...
Section 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers. - 10-35-1.1. Tax on electric generation and transmission facilities used for...
Section 10-35-1.2 - Generating property of rural electric companies subject to tax. - 10-35-1.2. Generating property of rural electric companies subject to tax....
Section 10-35-1.3 - Definitions. - 10-35-1.3. Definitions. Terms as used in §§10-35-1.3 to 10-35-1.6, inclusive,...
Section 10-35-1.4 - Application for partial tax exemption for power generation facility prior to construction. - 10-35-1.4. Application for partial tax exemption for power generation facility...
Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption. - 10-35-1.5. Partial exemption for power generation facility--Allocation of exemption. The...
Section 10-35-1.6 - Amount of tax exemption during construction of qualifying power generation facility. - 10-35-1.6. Amount of tax exemption during construction of qualifying power...
Section 10-35-1.7 - Definitions. - 10-35-1.7. Definitions. Terms as used in §§10-35-1.7 to 10-35-1.10, inclusive,...
Section 10-35-1.8 - Application for exemption for coal-fired power plant performing environmental upgrade. - 10-35-1.8. Application for exemption for coal-fired power plant performing environmental...
Section 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption. - 10-35-1.9. Exemption for coal-fired power plant performing environmental upgrade--Allocation of...
Section 10-35-1.10 - Promulgation of rules on environmental upgrade exemption. - 10-35-1.10. Promulgation of rules on environmental upgrade exemption. The secretary...
Section 10-35-2 - Operating property assessed by department. - 10-35-2. Operating property assessed by department. All property, real and...
Section 10-35-3 - Annual report required of companies--Date of filing. - 10-35-3. Annual report required of companies--Date of filing. It shall...
Section 10-35-4 - Information given in annual report on property within municipalities. - 10-35-4. Information given in annual report on property within municipalities....
Section 10-35-5 - Information given in annual report on property outside municipalities. - 10-35-5. Information given in annual report on property outside municipalities....
Section 10-35-6 - Capitalization and financial data given in annual report. - 10-35-6. Capitalization and financial data given in annual report. The...
Section 10-35-7 - Additional information given in annual report. - 10-35-7. Additional information given in annual report. The statement required...
Section 10-35-8 - Addition to assessable value for failure to file annual report. - 10-35-8. Addition to assessable value for failure to file annual...
Section 10-35-9 - Date of annual assessment of property--Information considered--Earnings, income and franchises considered--Separate valuation of property within municipalities. - 10-35-9. Date of annual assessment of property--Information considered--Earnings, income and...
Section 10-35-10 - Valuation of power and pipelines--Application of property tax levies. - 10-35-10. Valuation of power and pipelines--Application of property tax levies....
Section 10-35-10.1 - Determining fair market value of public utility property. - 10-35-10.1. Determining fair market value of public utility property. For...
Section 10-35-11 - Notice of assessment to company--Hearing. - 10-35-11. Notice of assessment to company--Hearing. After the assessment is...
Section 10-35-12 - Equalization and notice of assessments--Certification to county auditors--Extension, collection and distribution of tax. - 10-35-12. Equalization and notice of assessments--Certification to county auditors--Extension, collection...
Section 10-35-13 - County commissioners' allocation of assessed valuations to taxing districts--Notice to company. - 10-35-13. County commissioners' allocation of assessed valuations to taxing districts--Notice...
Section 10-35-14 - Map of lines filed with county auditor--Use in allocating valuation to taxing districts. - 10-35-14. Map of lines filed with county auditor--Use in allocating...
Section 10-35-15 - Collection of delinquent taxes. - 10-35-15. Collection of delinquent taxes. All laws relating to the...
Section 10-35-16 - Definition of terms. - 10-35-16. Definition of terms. Terms as used in this section...
Section 10-35-17 - Alternative annual tax on wind farm property and solar facilities. - 10-35-17. Alternative annual tax on wind farm property and solar...
Section 10-35-18 - Annual tax based on nameplate capacity of wind farm or solar facility. - 10-35-18. Annual tax based on nameplate capacity of wind farm...
Section 10-35-19 - Annual tax on electricity produced by wind farm producing power for first time between July 1, 2007 and April 1, 2015. - 10-35-19. Annual tax on electricity produced by wind farm producing...
Section 10-35-19.1 - Annual tax on electricity produced by wind farm after March 31, 2015 or by solar facility. - 10-35-19.1. Annual tax on electricity produced by wind farm after...
Section 10-35-20 - Renewable facility tax fund. - 10-35-20. Renewable facility tax fund. The secretary shall deposit the...
Section 10-35-21 - Distributions from renewable facility tax fund. - 10-35-21. Distributions from renewable facility tax fund. The secretary shall...