CHAPTER 76
TAXATION OF PUBLIC UTILITIES AND INSURERS
SUBCHAPTER I
PUBLIC UTILITIES
76.01 Railroads and utilities, assessment.
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.
76.075 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.
76.16 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.
76.23 Exemption from other taxation.
76.24 Distribution of revenue.
76.25 Experts and employees.
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
76.46 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 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.
76.64 Quarterly installments.
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.
76.69 Deduction for personal property taxes.
SUBCHAPTER IV
TELEPHONE COMPANY TAX
