Chapter 52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
- Section 10-52-1 - Non-ad valorem tax defined
- Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
- Section 10-52-2 - Imposition of tax-Conformance to state sales and use tax-Rate
- Section 10-52-2.1 - [Repealed]
- Section 10-52-2.2 - Tax on sale or use of motor and special fuel by certain municipalities-Rate-Exemptions
- Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited
- Section 10-52-2.4 - Additional non-ad valorem tax authorized-Prerequisites-Adoption-Referendum-Limitation
- Section 10-52-2.5 - [Repealed]
- Section 10-52-2.6 - [Repealed]
- Section 10-52-2.7 - Materials incorporated in construction work-Restriction on application of rate increase
- Section 10-52-2.8 - Alcoholic beverage sales-Non-ad valorem tax prohibited-Exception
- Section 10-52-2.9 - [Repealed]
- Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds
- Section 10-52-2.11 - Imposition of non-ad valorem tax on municipally owned airport-Manner of imposition
- Section 10-52-3 - Referendum procedure and scope-Continuing tax ordinances
- Section 10-52-4 - State administration-Exception
- Section 10-52-5 - Distribution of collections
- Section 10-52-5.1 - Distribution of motor and use fuel collections
- Section 10-52-6, 10-52-7 - [Repealed]
- Section 10-52-8 - [Repealed]
- Section 10-52-9 - Effective date of ordinance
- Section 10-52-10 - Refund of tax on capital assets used in manufacturing personal property for sale or lease
- Section 10-52-11 - [Repealed]
- Section 10-52-12 - [Repealed]
- Section 10-52-13 - Municipality to report boundary changes to secretary of revenue-Effective date of changes-Changes to streets and addresses
- Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax
- Section 10-52-15 - [Repealed]
- Section 10-52-16 - [Repealed]
- Section 10-52-17 - Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property
- Section 10-52-18 - Timely filing of returns and payment of taxes-Extension-Penalty or interest