Chapter 76

CHAPTER 76

TAXATION OF PUBLIC UTILITIES AND INSURERS

SUBCHAPTER I

PUBLIC UTILITIES

76.01   Railroads and utilities, assessment.

76.02   Definitions.

76.025   Miscellaneous provisions.

76.03   Unit assessment and situs for taxation.

76.04   Reports of companies; penalty.

76.05   Refusal or neglect to report.

76.06   General powers of investigation.

76.07   Assessment.

76.074   Property exempt from assessment.

76.075   Adjustments of assessments.

76.08   Review of assessment.

76.09   Assessment of omitted property.

76.10   Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.

76.11   Aggregate of all general property taxes.

76.125   Net tax rate for commercial and manufacturing property.

76.126   Average net rate of taxation.

76.13   Levy; tax roll; lien.

76.14   Remedies for nonpayment of taxes.

76.15   Reassessment.

76.16   Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities.

76.17   Immaterial irregularities.

76.18   Presumption of regularity.

76.22   Tax lien; sale.

76.23   Exemption from other taxation.

76.24   Distribution of revenue.

76.25   Experts and employees.

76.26   Court fees.

76.28   License fee for light, heat and power companies.

76.29   License fee for selling electricity at wholesale.

76.30   Confidentiality provisions.

76.31   Determination of ad valorem tax receipts for hub facility exemptions.

SUBCHAPTER II

CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS

76.39   Car line taxes.

76.46   Powers of investigation.

76.48   License fees, electric cooperatives.

76.54   Motor carriers and urban transit companies; municipal taxation.

SUBCHAPTER III

INSURERS

76.60   Fire, travel, and marine insurers; license fees.

76.61   Town mutual insurers; taxes, charges, dues and license fees.

76.62   License fees; calculation of.

76.63   Casualty insurance; license fees.

76.635   Credit for investment in certified capital companies.

76.636   Credit for certain development zone activities.

76.637   Economic development credit.

76.638   Early stage seed investment credit.

76.639   Low-income housing credit.

76.64   Quarterly installments.

76.645   Penalties.

76.65   Life insurers; license fee.

76.655   Health Insurance Risk-Sharing Plan assessments credit.

76.66   Retaliatory taxation of nondomestic insurers.

76.67   Reciprocal taxation of foreign insurers.

76.68   License; issuance; collection of fees.