TAXATION OF PUBLIC UTILITIES AND INSURERS
Railroads and utilities, assessment.
Unit assessment and situs for taxation.
Reports of companies; penalty.
Refusal or neglect to report.
General powers of investigation.
Adjustments of assessments.
Review of assessment.
Assessment of omitted property.
Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.
Aggregate of all general property taxes.
Net tax rate for commercial and manufacturing property.
Average net rate of taxation.
Levy; tax roll; lien.
Remedies for nonpayment of taxes.
Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities.
Presumption of regularity.
Exemption from other taxation.
Distribution of revenue.
Experts and employees.
License fee for light, heat and power companies.
License fee for selling electricity at wholesale.
Determination of ad valorem tax receipts for hub facility exemptions.
CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS
Powers of investigation.
License fees, electric cooperatives.
Motor carriers and urban transit companies; municipal taxation.
Fire and marine insurers; license fees.
Town mutual insurers; taxes, charges, dues and license fees.
License fees; calculation of.
Casualty insurance; license fees.
Credit for investment in certified capital companies.
Credit for certain development zone activities.
Economic development credit.
Early stage seed investment credit.
Low-income housing credit.
Life insurers; license fee.
Health Insurance Risk-Sharing Plan assessments credit.
Retaliatory taxation of nondomestic insurers.
Reciprocal taxation of foreign insurers.
License; issuance; collection of fees.
Deduction for personal property taxes.