Special Tax Statutes

Legal Division

Title 35 - Liquor Code
1 - Definitions and General Provisions
2 - Licensing Policies & Procedures
3 - Local Option and Municipal Powers
4 - Sale of Beverages
5 - Occupational Tax
8A - Regulation of Beer Industry Business Relationships
10 - Enforcement Powers
11 - Liability for Injuries by Intoxicated Persons
12 - Farm Wineries
12A - Interstate Wine Shipment
13 - Artisan Distiller

Title 10
18A - Property Tax Refunds for Elderly & Disable low income citizens
45A - Sales Tax Refunds for Elderly & Disabled low income citizens
39 - Mineral Ore Tax (gold, silver)
39A - Energy Mineral Tax
39B - Conservation Tax (energy minerals)
40 - Inheritance Tax/Estate Tax
43 - Bank Franchise Tax
45-5.1 - Coin Operated washers & dryers
50 - Cigarette/Tobacco Tax
58 - Amusement Device Tax