Chapter 57-32 - TAXATION OF EXPRESS AND AIR TRANSPORTATION COMPANIES
- Section 57-32-01 - Applicability of public utility laws
- Section 57-32-01.1 - Property assessed in lieu of registration fees and sales and use taxes
- Section 57-32-01.2 - Method of valuation
- Section 57-32-01.3 - [Repealed]
- Section 57-32-02 - Assessment and computation of tax
- Section 57-32-03 - Tax statements prepared by state tax commissioner - When due and delinquent
- Section 57-32-04 - Allocation of tax
- Section 57-32-05 - Collection of tax
- Section 57-32-06 - Legal proceedings to enforce payment of tax