Title 67 - Taxes And Licenses
- Chapter 1 - General Provisions
- Part 1 - Miscellaneous Provisions
- Part 2 - Division of Property Assessments
- Part 3 - State Board of Equalization
- Part 4 - County Boards of Equalization
- Part 5 - Assessors of Property
- Part 6 - General Revenue Authority of Counties
- Part 7 - Collection and Enforcement Generally
- Part 8 - Penalties and Interest
- Part 9 - Payment of Tax Under Protest
- Part 10 - Back Assessment and Reassessment Generally
- Part 11 - Challenges to Back Assessments or Reassessments [Repealed]
- Part 12 - Enforcement by Distress Warrant
- Part 13 - General Powers to Obtain Evidence
- Part 14 - Tax Enforcement Procedures Act
- Part 15 - Statute of Limitations
- Part 16 - Officers Charged with Delinquent Taxes
- Part 17 - Disclosure of Tax Returns and Tax Information
- Part 18 - Taxpayer Remedies for Disputed Taxes
- Chapter 2 - Income Taxation
- 67-2-101 - Chapter definitions.
- 67-2-102 - Imposition, rate and collection of tax.
- 67-2-103 - Tax for state purposes only.
- 67-2-104 - Exemptions.
- 67-2-105 - Back assessments prohibited.
- 67-2-106 - List of stockholders.
- 67-2-107 - Returns generally.
- 67-2-108 - Confidentiality of returns.
- 67-2-109 - Brokers Liability for return and tax.
- 67-2-110 - Fiduciaries Liability for return and tax.
- 67-2-111 - Foreign trust beneficiaries Liability for return and tax.
- 67-2-112 - Date tax due Member of armed forces serving during period of hostilities.
- 67-2-113 - Powers of commissioner Assistants.
- 67-2-114 - Interest and penalties Armed forces exclusion Assessment or collection of tax or liability.
- 67-2-115 - Determination of tax by commissioner.
- 67-2-116 - Distress warrant.
- 67-2-117 - Commissioner Payment of revenue to comptroller of the treasury.
- 67-2-118 - Disposition of proceeds from penalties.
- 67-2-119 - Disposition of revenue.
- 67-2-120 - Taxpayer remedies.
- 67-2-121 - Violations Criminal penalties.
- 67-2-122 - Taxes paid on out-of-state shares of Subchapter S corporation.
- Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
- Part 1 - General Provisions
- Part 2 - Imposition of Taxes and Fees
- Part 3 - Measurement of Tax
- Part 4 - Exemptions and Refunds
- Part 5 - Payment of Tax
- Part 6 - Bonding and Licenses
- Part 7 - Reports
- Part 8 - Enforcement Provisions
- Part 9 - General Administrative Provisions
- Part 10 - Gasoline Tax for Local Transportation Funding
- Part 11 - Alternative Fuels
- Part 12 - Highway User Fuel Tax
- Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
- Chapter 4 - Privilege and Excise Taxes
- Part 1 - Collection and Licenses Generally
- Part 2 - General Revenue LawGeneral Provisions
- Part 3 - General Revenue LawAdministration of Gross Receipts Taxes
- Part 4 - General Revenue LawPrivileges Taxable by State Only
- Part 5 - General Revenue LawPrivileges Taxable by State and Local Governments
- Part 6 - General Revenue LawLitigation Tax
- Part 7 - Business Tax
- Part 8 - Bail Bond Tax
- Part 9 - Franchise Tax Law [Repealed]
- Part 10 - Tobacco Tax Law
- Part 11 - Production of Special Nuclear Material
- Part 12 - Investment Companies [Transferred]
- Part 13 - Production Credit Associations [Transferred]
- Part 14 - Accommodations for TransientsHotel Occupancy
- Part 15 - Beneficial Use Tax [Repealed]
- Part 16 - Pre-Disposal Fee
- Part 17 - Occupation Tax
- Part 18 - Services Tax
- Part 19 - Rental Car Tax
- Part 20 - Excise Tax Law
- Part 21 - Franchise Tax Law
- Part 22 - Coin-operated Amusement Machine Tax Act
- Part 23 - Special User Privilege Tax Law [Effective July 1, 2011]
- Part 24 - Cable and Satellite Television Service [Effective July 1, 2011]
- Part 25 - Dyed Diesel Fuel [Effective July 1, 2011]
- Part 26 - Tobacco Settlement Funds
- Part 27 - Aviation Fuel [Effective July 1, 2011]
- Part 28 - Taxation of Unauthorized Substances
- Part 29 - County Powers Relief Act
- Part 30 - Local Tourism Development Zone Business Tax Act
- Chapter 5 - Property Taxes
- Part 1 - Levy of Tax
- Part 2 - Exemptions
- Part 3 - Assessors and Equalizers Generally
- Part 4 - State Tax Records
- Part 5 - Classification and AssessmentMiscellaneous Provisions
- Part 6 - Classification and AssessmentValuation
- Part 7 - Classification and AssessmentTax Relief
- Part 8 - Classification and AssessmentReal Property
- Part 9 - Classification and AssessmentTangible Personal Property
- Part 10 - Classification and AssessmentAgricultural, Forest and Open Space Land
- Part 11 - Classification and AssessmentStock
- Part 12 - Classification and AssessmentInsurance Companies
- Part 13 - Classification and AssessmentUtilities and Carriers
- Part 14 - Assessment ReviewCounty Boards of Equalization
- Part 15 - Assessment ReviewState Board of Equalization
- Part 16 - Periodic Reappraisal and Equalization
- Part 17 - Certified Tax Rate
- Part 18 - Collection
- Part 19 - Accounting and Settlement
- Part 20 - Delinquent Taxes
- Part 21 - Tax LienGenerally
- Part 22 - Tax LienReceivership
- Part 23 - Tax LienProtection of Timber
- Part 24 - Tax LienEnforcement Generally
- Part 25 - Tax LienSale of Property
- Part 26 - Tax LienCompromise [Repealed]
- Part 27 - Redemption
- Part 28 - Waiver
- Chapter 6 - Sales and Use Taxes
- Part 1 - General Provisions
- Part 2 - Taxes Imposed
- Part 3 - Exemptions
- Part 4 - Administrative Provisions
- Part 5 - Collection and Enforcement Generally
- Part 6 - Dealer Registration
- Part 7 - Local Option Revenue Act
- Part 8 - Simplified Sales and Use Tax Administration
- Part 9 - Transactions Subject to Sales and Use Taxes
- Chapter 7 - Severance Taxes
- Chapter 8 - Transfer Taxes
- Chapter 9 - Payments in Lieu of Taxes
- Chapter 10 - Health Savings Account Act