REVENUE
42.22 - centrally assessed property
42.22.101
definitions
42.22.102
centrally assessed property
42.22.103
determination of operating and nonoperating property
42.22.104
treatment of motor vehicles and special mobile equipment
42.22.105
reporting requirements
42.22.106
additional reporting requirements for centrally assessed railroads
42.22.107
additional reporting requirements for beneficial use of government-owned transmission lines
42.22.108
market value of air and water pollution control and carbon capture equipment
42.22.109
adoption of appraisal methods and appraisal standards
42.22.110
deductions for intangible personal property
42.22.111
valuation method
42.22.112
cost indicator
42.22.113
market indicator
42.22.114
income indicator
42.22.115
notification
42.22.116
determination of tax rate for class twelve property
42.22.117
methodology for preparation of sales assessment ratio study
42.22.121
allocation procedure
42.22.122
apportionment procedure
42.22.201
definitions
42.22.202
wholesale energy transaction tax - assessment of the tax
42.22.1101
definitions
42.22.1102
net proceeds tax return
42.22.1103
valuation
42.22.1111
treatment of royalties
42.22.1112
expenses related to machinery
42.22.1113
labor costs
42.22.1114
costs of improvements, repairs and betterments
42.22.1115
costs of milling, smelter, and reduction works
42.22.1116
transportation expenses
42.22.1117
marketing, administrative, and other operational costs
42.22.1118
general treatment of deductions
42.22.1119
deductions for insurance, welfare, retirement, mineral testing, security and engineering
42.22.1201
definitions
42.22.1202
net proceeds tax return
42.22.1203
procedure upon dissolution
42.22.1204
valuation
42.22.1205
natural gas exempt from severance tax
42.22.1206
natural gas exempt from one-half the net pro- ceeds tax
42.22.1207
statute of limitations
42.22.1208
windfall profit tax
42.22.1211
treatment of royalties
42.22.1212
expenses related to machinery
42.22.1213
labor costs
42.22.1214
costs of improvements, repairs, and betterments
42.22.1215
deductions for drilling costs and capital expenditures
42.22.1216
treatment of depletion
42.22.1217
administrative and other operational costs
42.22.1301
definitions
42.22.1302
industrial plant
42.22.1303
classification of industrial buildings improvements
42.22.1304
valuation of industrial improvements
42.22.1305
industrial property other than land
42.22.1306
valuation of industrial property other than land
42.22.1307
trend factors
42.22.1308
depreciation schedules
42.22.1309
valuation methods for industrial properties
42.22.1310
issuance of depreciation and trending schedules
42.22.1311
industrial machinery and equipment trend factors
42.22.1312
industrial machinery and equipment depreciation schedule
42.22.1313
assessment of grain, seed, and fertilizer storage facilities
42.22.1314
2003 industrial property reappraisal
42.22.1315
2015 industrial property reappraisal
42.22.1316
industrial property certification requirements
42.22.1317
unit valuation or centrally assessed property appraiser certification requirements
42.22.1401
tax benefits for class four nonproductive property
42.22.2101
definitions
42.22.2102
filing requirements
42.22.2103
failure to file
42.22.2111
determination of contract sales price
42.22.2112
imputed valuation
42.22.2113
taxable valuation
42.22.2114
right to audit
42.22.2115
imputed valuation for refined coal