Chapter 13 - AD VALOREM TAXATION
- Section 39-13-101 - Definitions
- Section 39-13-102 - Administration; confidentiality
- Section 39-13-103 - Imposition
- Section 39-13-104 - Taxation rate
- Section 39-13-105 - [Effective Until 1/1/2025] Exemptions
- Section 39-13-105 - [Effective 1/1/2025] Exemptions
- Section 39-13-106 - Licenses; permits
- Section 39-13-107 - Compliance; collection procedures
- Section 39-13-108 - Enforcement
- Section 39-13-109 - Taxpayer remedies
- Section 39-13-110 - Statute of limitations
- Section 39-13-111 - Distribution
- Section 39-13-112 - Property taxation of certain helium
- Section 39-13-113 - Monthly payment of ad valorem tax on gross product of mineral production