Article 7. Valuation and Taxation of Private Car Companies
- § 42–14301. Definitions
- § 42–14302. Situs and Valuation of Cars for Tax Purposes
- § 42–14303. Annual Statement
- § 42–14304. Failure to Make Annual Statement; Penalty; Action for Recovery; False or Fraudulent Statement; Classification
- § 42–14305. Determination of Valuation
- § 42–14306. Administrative Review of Valuation
- § 42–14307. Appeals
- § 42–14308. Assessment, Levy and Collection of Tax
- § 42–14309. Debt; Lien