Title 63, REVENUE AND TAXATION

63-104. Holding other offices. The members and employees of the state tax commission shall hold no other office under the laws of this state, the United States, or any other state, except as provided in this section, so long as they shall remain members or employees of the commis…

63-105. Powers and duties — General. In addition to all other powers and duties vested in it, the state tax commission shall have the power and duty: (1) To assess and collect all taxes and administer all programs relating to taxes which are the responsibility of the state tax co…

63-105A. Powers and duties — Property tax. The state tax commission shall be the state board of equalization. In addition to other powers and duties vested in it, the state tax commission shall have the power and duty: (1) To supervise and coordinate the work of the several count…

63-106. Federal aid. The state tax commission is authorized to accept, receipt, disburse and expend federal moneys, made available to accomplish in whole or in part any of the purposes of the laws enforced by the state tax commission. All moneys accepted under the provisions of t…

63-107. Process and procedure before state tax commission. Process and procedure before the state tax commission shall be as summary and simple as reasonably may be, and, as far as possible, in accordance with the rules of equity. Process and procedures before the state tax commi…

63-108. Meeting of state tax commission. (1) The state tax commission shall meet on the second Monday in August in each year, and, if all the abstracts of assessments in the several counties in the state have then been received, such abstracts shall be laid before the commission,…

63-109. Equalization by categories — Identification and reassessment. (1) The state tax commission shall publish rules establishing and defining categories in which various properties will be placed for assessment purposes. If the state tax commission has reason to believe that a…

63-110. Property and special taxes. The state tax commission must complete the equalization of assessments throughout the state during its meeting as the state board of equalization, after receipt of each county auditor’s abstract of the property roll, no later than the fourth Mo…

63-111. Certificate by chairman — Changes in assessment. (1) On or before the first Monday of September in each year, the chairman of the state tax commission must transmit by certified mail, by other commercial delivery service providing proof of delivery, or by secure electroni…

63-112. Payments for assistance with property tax assessment. The state tax commission is hereby authorized to charge counties for assistance provided for property tax assessment if requested in writing by the county assessor. Any payments received by the state tax commission for…

63-113. Reporting whole dollar amounts. The state tax commission may require rounding to the nearest whole dollar any amount shown or required to be shown on any return, form, statement or other document submitted to the state tax commission. Any record or other document prepared…

63-114. Filing and payment extensions as disaster relief. (1) The state tax commission may grant an extension of time for any filing, or any payment, which is required under any tax law administered or enforced by the state tax commission, to those persons whose ability to timely…

63-115. Filing of electronic returns and documents — Electronic funds transfers. (1) Any return or other document filed with or submitted to the state tax commission may be transmitted electronically to the commission when permitted by rules or procedures established by the commi…

63-117. Payment of taxes by credit card and other commercially acceptable means. (1) The state tax commission, in cooperation with the state treasurer, may accept payment by credit card, debit card or other commercially acceptable means, including through an electronic payment pr…

63-118. Alternative dispute resolution. (1) The state tax commission may use alternative dispute resolution procedures to arbitrate or mediate any issue within its tax jurisdiction. (2) The state tax commission may enter into contracts, not subject to the provisions of chapter 52…

63-119. Collection of tax by commercial collector. (1) If a person owing tax ignores all demands for payment of a tax assessment, the state tax commission is authorized to employ the services of any qualified collection agency or attorney and to pay fees for such services from mo…