Title 81. Tax Commissioner

Article 81-01. General Administration

• Chapter 81-01-01. Organization of Department
• Article 81-01.1. Practice and Procedure
• Chapter 81-01-02. General Considerations

Article 81-01.1. Practice and Procedure

• Chapter 81-01.1-01. General Provisions
• Chapter 81-01.1-02. Administrative Hearings
• Chapter 81-01.1-03. Rules
• Chapter 81-01.1-04. Model Recordkeeping and Retention Regulation

Article 81-02. Property Taxes [Repealed]

Article 81-02.1. Property Taxes

• Chapter 81-02.1-01. Mobile Home Tax
• Chapter 81-02.1-02. [Repealed]
• Chapter 81-02.1-03. Property Exempt From Ad Valorem Property Tax

Article 81-03. Income Taxes and Privilege Taxes Based On Income

• Chapter 81-03-01. General Considerations [Superseded]
• Chapter 81-03-01.1. General Considerations
• Chapter 81-03-02. Income Tax On Individuals, Estates, Trusts, and Fiduciaries [Superseded]
• Chapter 81-03-02.1. Income Tax On Individuals, Estates, Trusts, and Fiduciaries
• Chapter 81-03-02.2. Income Tax On Nonresident Individuals, Estates, Trusts, and Fiduciaries
• Chapter 81-03-03. Income Tax Withholding [Superseded]
• Chapter 81-03-03.1. Income Tax Withholding
• Chapter 81-03-03.2. New Jobs Credit From Withholding
• Chapter 81-03-04. Estimated Tax
• Chapter 81-03-05. Income Tax On Corporations [Superseded]
• Chapter 81-03-05.1. Income Tax On Corporations
• Chapter 81-03-05.2. Water's Edge Method
• Chapter 81-03-05.3. Worldwide Method of Reporting
• Chapter 81-03-05.4. Federal Income Tax Deduction
• Chapter 81-03-05.5. Deduction and Credit For Alternative Minimum Income Tax
• Chapter 81-03-06. Exempt Organizations [Repealed]
• Chapter 81-03-07. Business and Corporation Privilege Tax
• Chapter 81-03-08. Vietnam Bonus Surtax [Repealed]
• Chapter 81-03-09. Division of Income
• Chapter 81-03-09.1. Division of Income For Financial Institutions
• Chapter 81-03-09.2. Sales Factor Weighting Election
• Chapter 81-03-10. Voluntary Contributions

Article 81-04. Sales and Use Taxes [Repealed]

Article 81-04.1. Sales and Use Taxes

• Chapter 81-04.1-01. General Rules
• Chapter 81-04.1-02. Sales to Government Entities
• Chapter 81-04.1-03. Miscellaneous Sales
• Chapter 81-04.1-04. Specific Occupations

Article 81-05. Motor Vehicle Excise Tax [Repealed]

Article 81-05.1. Motor Vehicle Excise Tax

• Chapter 81-05.1-01. Motor Vehicle Excise Tax

Article 81-06. Motor Fuel Tax [Repealed]

Article 81-06.1. Motor Fuel Tax

• Chapter 81-06.1-01. Definitions [Repealed]
• Chapter 81-06.1-02. Motor Fuel Tax Imposed
• Chapter 81-06.1-03. Refunds and Assignments [Repealed]
• Chapter 81-06.1-04. Licenses, Bonding, and Permits [Repealed]

Article 81-07. Estate Tax [Repealed]

Article 81-07.1. Estate Tax

• Chapter 81-07.1-01. Estate Taxes

Article 81-08. Coal Taxes

• Chapter 81-08-01. General Considerations
• Chapter 81-08-02. Coal Severance Tax
• Chapter 81-08-03. Coal Conversion Facilities Privilege Tax

Article 81-09. Oil and Gas Gross Production and Oil Extraction Taxes

• Chapter 81-09-01. General Considerations
• Chapter 81-09-02. Oil and Gas Gross Production Tax
• Chapter 81-09-03. Oil Extraction Tax

Article 81-10. [Repealed]

• Chapter 81-10-01. [Repealed]
• Article 81-10.1. Financial Institutions Tax

Article 81-10.1. Financial Institutions Tax

• Chapter 81-10.1-01. General

Article 81-11. Municipal Waste Surcharge [Repealed]

Article 81-12. Alcohol and Beer Taxes

• Chapter 81-12-01. General Considerations - Alcohol and Beer Taxes