US Laws, Codes, Statutes & Cases

Article 1 General Provisions.

• Section 40-21-1 — Department of Revenue to assess all property; applicability of chapter.
• Section 40-21-2 — Verified statements to be filed.
• Section 40-21-3 — Reports of all property required.
• Section 40-21-4 — Detailed requirements of reports.
• Section 40-21-5 — Reports of individuals or associations not incorporated.
• Section 40-21-6 — Factors to be considered in determining true value of entire property.
• Section 40-21-7 — Reports of railroad companies.
• Section 40-21-8 — Returns of telegraph and telephone companies generally.
• Section 40-21-9 — Details of returns of electric power and telegraph and telephone companies.
• Section 40-21-10 — Details of statements of water, gas and pipeline companies.
• Section 40-21-11 — Sleeping, parlor, dining and chair car companies.
• Section 40-21-12 — Description of real property, fixtures and other tangible property within state.
• Section 40-21-13 — Total length of railroad lines.
• Section 40-21-14 — Statement of property outside state.
• Section 40-21-15 — Statements of express companies.
• Section 40-21-16 — Endorsement of receipt of statements; requiring additional information.
• Section 40-21-17 — Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.
• Section 40-21-18 — Evidence and witnesses before department.
• Section 40-21-19 — Compelling production of records, documents, etc.; requiring attendance of officers and individuals.
• Section 40-21-20 — What considered in arriving at taxable value of property.
• Section 40-21-21 — Franchises and intangible property subject to taxation.
• Section 40-21-22 — Proportion of value or receipts within state to total value or receipts forms basis of tax value.
• Section 40-21-23 — Notice of valuation sent by department.
• Section 40-21-25 — Determining tax value of franchises and intangibles.
• Section 40-21-26 — Local taxes on franchises and intangibles.
• Section 40-21-27 — Apportionment of local taxes.
• Section 40-21-28 — Entry and collection of local taxes.
• Section 40-21-29 — Stockholders not required to list shares or pay ad valorem taxes thereon.
• Section 40-21-30 — Description of franchises and intangibles.
• Section 40-21-32 — Procuring information from other sources when taxpayer fails to comply.
• Section 40-21-33 — Duties of receivers, assignees or trustees in bankruptcy.
• Section 40-21-34 — Report of commission to assessors; entries by assessors.

Article 2 License Taxes.

• Section 40-21-50 — Levied generally.
• Section 40-21-51 — Distribution of revenues generally.
• Section 40-21-52 — Freight lines and equipment companies.
• Section 40-21-53 — Electric, hydroelectric, gas, or any other public utility - Generally - Credit on electric bills for certain persons - Amount.
• Section 40-21-54 — Electric, hydroelectric, gas, or any other public utility - Not to constitute part of gross receipts for purposes of computation of state, county or municipal tax, etc.
• Section 40-21-55 — Electric, hydroelectric, gas, or any other public utility - Distribution of revenues.
• Section 40-21-56 — Manufacturers and sellers of hydroelectric power.
• Section 40-21-60 — Express companies - Generally.
• Section 40-21-61 — Express companies - Alternative tax.
• Section 40-21-62 — Report of gross receipts by utility.
• Section 40-21-63 — Receipts from department.
• Section 40-21-64 — Counties not to levy privilege or license taxes.

Article 3 Utility Gross Receipts Tax.

• Section 40-21-80 — Definitions.
• Section 40-21-81 — Legislative intent.
• Section 40-21-82 — Levy of tax.
• Section 40-21-82.1 — Exemptions.
• Section 40-21-83 — Exclusions.
• Section 40-21-84 — Utility license required.
• Section 40-21-85 — Administration of article and collection of tax.
• Section 40-21-86 — Responsibilities of utilities.
• Section 40-21-87 — Disposition of proceeds of tax.
• Section 40-21-88 — Liability of retailer.

Article 4 Utility Service Use Tax.

• Section 40-21-100 — Definitions.
• Section 40-21-101 — Legislative intent.
• Section 40-21-102 — Levy of tax.
• Section 40-21-103 — Exclusions.
• Section 40-21-104 — Utilities to register and give information.
• Section 40-21-105 — Seller to collect tax; regulations; penalty.
• Section 40-21-106 — Procedure for collecting tax.
• Section 40-21-107 — Disposition of proceeds of tax.

Article 5 Cellular Radio Telecommunication Services Tax.

• Section 40-21-120 — Definitions.
• Section 40-21-121 — Levy of tax; procedure for collecting tax.
• Section 40-21-122 — Exclusions.
• Section 40-21-123 — Dispositions of proceeds of tax.
• Section 40-21-123 — (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of proceeds of tax.
• Section 40-21-124 — License.
• Section 40-21-125 — Liability of provider.
• Section 40-21-126 — Tax on mobile radio communication services.