Classification and Assessment — Utilities and Carriers

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  5. Classification and Assessment — Utilities and Carriers

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Section
67-5-1301

Assessment by Comptroller of the Treasury

Section
67-5-1302

Basis of Value and Level of Assessment

Section
67-5-1303

Schedules Generally

Section
67-5-1304

Railroad Companies

Section
67-5-1305

Freight or Private Car Companies

Section
67-5-1306

Express Companies

Section
67-5-1307

Streetcar and Interurban Companies

Section
67-5-1308

Motor Bus and Truck Companies

Section
67-5-1309

Pipeline Companies

Section
67-5-1310

Telephone, Radio Common Carrier, Telephone Cooperative, and Cellular or Wireless Telecommunication and Telecommunications Tower Companies

Section
67-5-1311

Gas, Water, and Sewerage Companies

Section
67-5-1312

Power Companies

Section
67-5-1313

Electric Light Companies and Electric Cooperatives

Section
67-5-1314

Commercial Air Carrier Companies

Section
67-5-1315

Water Transportation Carrier Companies

Section
67-5-1316

Filing of Return

Section
67-5-1317

Failure to File Schedules

Section
67-5-1318

Collection of Penalty

Section
67-5-1319

Additional Information Required by Comptroller of the Treasury — Access to Records

Section
67-5-1320

Power of Comptroller of the Treasury to Obtain Evidence

Section
67-5-1321

False Testimony — Disobedience of Summons

Section
67-5-1322

Determination of Value and Allocation to State

Section
67-5-1323

Distribution and Apportionment to County, Municipality, and Taxing District

Section
67-5-1324

Situs of Intangibles Apportioned to State

Section
67-5-1325

Distributable and Localized Property

Section
67-5-1326

Preservation of Records

Section
67-5-1327

Date of Completion of Assessments — Hearing of Exceptions — Filing With State Board

Section
67-5-1328

Review of Assessments by State Board

Section
67-5-1329

Certification of Valuation to Comptroller of the Treasury

Section
67-5-1330

Special Assessment on Notice by State Board

Section
67-5-1331

Certification of Valuation to Local Officials — Collection of Tax

Section
67-5-1332

Lien of Taxes — Delinquency

Section
67-5-1333

[repealed.]

Section
67-5-1334

Collection of County and City Taxes