Chapter 37 - TAXATION OF PIPELINE COMPANIES
- Section 10-37-1 - Common carriers subject to tax
- Section 10-37-2 - Pipeline company defined
- Section 10-37-2.1 - Classification for taxation purposes of property used for transporting water by pipelines for carrying energy, minerals or production of synthetic fuels-Property used to deliver water for domestic or municipal use exempt from taxation
- Section 10-37-3 - Annual statement required of pipeline companies-Date of filing-Contents
- Section 10-37-4 - Statement required annually as to real estate owned or used
- Section 10-37-5 - Additional information required by secretary
- Section 10-37-6 - Accounting rules prescribed by department
- Section 10-37-7 - Information used by department on failure of company to file valid report-Penalty addition to valuation
- Section 10-37-8 - Property subject to assessment-Earnings and other evidence considered
- Section 10-37-9 - Determination and transmittal to county auditors of property valuations within taxing districts-Taxation as other property
- Section 10-37-9.1 - Determining fair market value of pipeline company property
- Section 10-37-10 - County commissioners' allocation of assessed valuation to taxing districts-Notice to company
- Section 10-37-11 - Map of lines filed with county auditor-Use in allocating valuation to taxing districts
- Section 10-37-12 - Assessment of private pipelines-Annual statement by owner
- Section 10-37-13 - Determination and transmittal to county auditors of private pipeline assessments within taxing districts-Taxation as other property
- Section 10-37-14 - Local assessment of oil company property other than pipelines
- Section 10-37-15 - Collection of delinquent taxes-Action in circuit court
- Section 10-37-16 - Exemption of gas companies otherwise taxed