§ 40-21-1. Department of Revenue to assess all property; applicability of chapter.

§ 40-21-2. Verified statements to be filed.

§ 40-21-3. Reports of all property required.

§ 40-21-4. Detailed requirements of reports.

§ 40-21-5. Reports of individuals or associations not incorporated.

§ 40-21-6. Factors to be considered in determining true value of entire property.

§ 40-21-7. Reports of railroad companies.

§ 40-21-8. Returns of telegraph and telephone companies generally.

§ 40-21-9. Details of returns of electric power and telegraph and telephone companies.

§ 40-21-10. Details of statements of water, gas and pipeline companies.

§ 40-21-11. Sleeping, parlor, dining and chair car companies.

§ 40-21-12. Description of real property, fixtures and other tangible property within state.

§ 40-21-13. Total length of railroad lines.

§ 40-21-14. Statement of property outside state.

§ 40-21-15. Statements of express companies.

§ 40-21-16. Endorsement of receipt of statements; requiring additional information.

§ 40-21-17. Determination of value; assessment of property; penalizing delinquent taxpayer; apportionment of assessed value; report to tax assessor.

§ 40-21-18. Evidence and witnesses before department.

§ 40-21-19. Compelling production of records, documents, etc.; requiring attendance of officers and individuals.

§ 40-21-20. What considered in arriving at taxable value of property.

§ 40-21-21. Franchises and intangible property subject to taxation.

§ 40-21-22. Proportion of value or receipts within state to total value or receipts forms basis of tax value.

§ 40-21-23. Notice of valuation sent by department.

§ 40-21-25. Determining tax value of franchises and intangibles.

§ 40-21-26. Local taxes on franchises and intangibles.

§ 40-21-27. Apportionment of local taxes.

§ 40-21-28. Entry and collection of local taxes.

§ 40-21-29. Stockholders not required to list shares or pay ad valorem taxes thereon.

§ 40-21-30. Description of franchises and intangibles.

§ 40-21-32. Procuring information from other sources when taxpayer fails to comply.

§ 40-21-33. Duties of receivers, assignees or trustees in bankruptcy.

§ 40-21-34. Report of commission to assessors; entries by assessors.