Chapter 76. Taxation of public utilities and insurers.
- 76.01 Railroads and utilities, assessment.
- 76.02 Definitions.
- 76.025 Miscellaneous provisions.
- 76.03 Unit assessment and situs for taxation.
- 76.04 Reports of companies; penalty.
- 76.05 Refusal or neglect to report.
- 76.06 General powers of investigation.
- 76.07 Assessment.
- 76.075 Adjustments of assessments.
- 76.08 Review of assessment.
- 76.09 Assessment of omitted property.
- 76.10 Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.
- 76.11 Aggregate of all general property taxes.
- 76.125 Net tax rate for commercial and manufacturing property.
- 76.126 Average net rate of taxation.
- 76.13 Levy; tax roll; lien.
- 76.14 Remedies for nonpayment of taxes.
- 76.15 Reassessment.
- 76.16 Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities.
- 76.17 Immaterial irregularities.
- 76.18 Presumption of regularity.
- 76.22 Tax lien; sale.
- 76.23 Exemption from other taxation.
- 76.24 Distribution of revenue.
- 76.25 Experts and employees.
- 76.26 Court fees.
- 76.28 License fee for light, heat and power companies.
- 76.29 License fee for selling electricity at wholesale.
- 76.30 Confidentiality provisions.
- 76.31 Determination of ad valorem tax receipts for hub facility exemptions.
- 76.39 Car line taxes.
- 76.46 Powers of investigation.
- 76.48 License fees, electric cooperatives.
- 76.54 Motor carriers and urban transit companies; municipal taxation.
- 76.60 Fire and marine insurers; license fees.
- 76.61 Town mutual insurers; taxes, charges, dues and license fees.
- 76.62 License fees; calculation of.
- 76.63 Casualty insurance; license fees.
- 76.635 Credit for investment in certified capital companies.
- 76.636 Credit for certain development zone activities.
- 76.637 Economic development credit.
- 76.638 Early stage seed investment credit.
- 76.64 Quarterly installments.
- 76.645 Penalties.
- 76.65 Life insurers; license fee.
- 76.655 Health Insurance Risk-Sharing Plan assessments credit.
- 76.66 Retaliatory taxation of nondomestic insurers.
- 76.67 Reciprocal taxation of foreign insurers.
- 76.68 License; issuance; collection of fees.
- 76.69 Deduction for personal property taxes.
- 76.80 Definitions.
- 76.81 Imposition.
- 76.815 Combined reporting.
- 76.82 Assessment.
- 76.83 Report; payment.
- 76.84 Administration.
- 76.90 Definitions.
- 76.91 Imposition.
- 76.92 Report; payment.
- 76.93 Administration.