Part 13 - CLASSIFICATION AND ASSESSMENT - UTILITIES AND CARRIERS

Section 67-5-1301 - Assessment by comptroller of the treasury
Section 67-5-1302 - Basis of value and level of assessment
Section 67-5-1303 - Schedules generally
Section 67-5-1304 - Railroad companies
Section 67-5-1305 - Freight or private car companies
Section 67-5-1306 - Express companies
Section 67-5-1307 - Streetcar and interurban companies
Section 67-5-1308 - Motor bus and truck companies
Section 67-5-1309 - Pipeline companies
Section 67-5-1310 - Telephone, radio common carrier, telephone cooperative, and cellular or wireless telecommunication and telecommunications tower companies
Section 67-5-1311 - Gas, water, and sewerage companies
Section 67-5-1312 - Power companies
Section 67-5-1313 - Electric light companies and electric cooperatives
Section 67-5-1314 - Commercial air carrier companies
Section 67-5-1315 - Water transportation carrier companies
Section 67-5-1316 - Filing of return
Section 67-5-1317 - Failure to file schedules
Section 67-5-1318 - Collection of penalty
Section 67-5-1319 - Additional information required by comptroller of the treasury - Access to records
Section 67-5-1320 - Power of comptroller of the treasury to obtain evidence
Section 67-5-1321 - False testimony - Disobedience of summons
Section 67-5-1322 - Determination of value and allocation to state
Section 67-5-1323 - Distribution and apportionment to county, municipality, and taxing district
Section 67-5-1324 - Situs of intangibles apportioned to state
Section 67-5-1325 - Distributable and localized property
Section 67-5-1326 - Preservation of records
Section 67-5-1327 - Date of completion of assessments - Hearing of exceptions - Filing with state board
Section 67-5-1328 - Review of assessments by state board
Section 67-5-1329 - Certification of valuation to comptroller of the treasury
Section 67-5-1330 - Special assessment on notice by state board
Section 67-5-1331 - Certification of valuation to local officials - Collection of tax
Section 67-5-1332 - Lien of taxes - Delinquency
Section 67-5-1333 - Collection of county and city taxes