Title 23 - Taxation


Chapter 1. Oil and Gas Tax

Sec. 102. Exclusions and credits
Sec. 103. Payment
Sec. 104. Penalties and interest
Sec. 105. Persons responsible for payment
Sec. 106. Tax reports
Sec. 107. Refunds of excess tax
Sec. 108. Appeal of refund determination
Sec. 109. Regulations
Sec. 110. Effective date

Chapter 2. Privilege of Operating Construction Business Tax

Sec. 201. Tax
Sec. 202. Exemption
Sec. 203. Definitions of gross receipts
Sec. 204. Payment
Sec. 205. Delinquent taxes
Sec. 206. Reports and returns
Sec. 207. Refunds
Sec. 208. Regulations
Sec. 209. Effective date

Chapter 3. Utilities Tax

Sec. 301. Definitions
Sec. 302. The Tax Commission
Sec. 303. Tax imposed
Sec. 304. Assessment and valuation
Sec. 305. Persons liable for payment
Sec. 306. Exemptions
Sec. 307. Declaration of interest
Sec. 308. Notice of and payment of tax
Sec. 309. Penalties and interest for late payment
Sec. 310. Lien for taxes
Sec. 311. Civil actions for tax penalties and interest
Sec. 312. Refunds of excess tax payments
Sec. 313. Challenges to presumed value
Sec. 314. Hearing on application for refund or challenge to presumed value
Sec. 315. Appeals
Sec. 316. Finality of Tax Commission or Court action
Sec. 317. Enforcement and recordkeeping
Sec. 318. Settlements of taxes due
Sec. 319. Assignment or transfer of utility property
Sec. 320. Civil penalties for evasion or interference with tax
Sec. 321. Criminal offenses
Sec. 322. Prohibition of suits
Sec. 323. Severability
Sec. 324. Effective date

Chapter 4. Basic Gasoline License Tax

Sec. 401. Definitions
Sec. 402. Tax Imposed
Sec. 403. Distributor’s statement and payment
Sec. 404. Recordkeeping requirement
Sec. 405. Invoice of distributors
Sec. 406. Examination of records
Sec. 407. Tax penalty for delinquency

Chapter 5. Basic Liquor, Beer and Wine License Tax

Sec. 501. Definitions
Sec. 502. Tax on liquor imposed
Sec. 503. Tax on beer imposed
Sec. 504. Tax on wine imposed
Sec. 505. Distributor’s and wholesalers statement
Sec. 506. Recordkeeping requirements
Sec. 507. Examination of records
Sec. 508. Tax penalty for delinquency

Chapter 6. Cigarette Tax and Tax on Other Tobacco Products

Sec. 601. Definitions
Sec. 602. Intent
Sec. 603. Tribal Cigarette Tax
Sec. 604. Tax Insignia
Sec. 605. Records of Wholesalers
Sec. 606. License
Sec. 607. Tax on Tobacco Products Other than Cigarettes
Sec. 608. Payment to Tribes
Sec. 609. Transition Reflecting Change in State Taxes on Cigarettes