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  6. Title 27 - Taxation and Fin...
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  8. Chapter 35 - Ad Valorem Tax...
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  10. Article 5 - Assessment of Transportation Compan...


Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars.


  • § 27-35-501. Assessment by Commissioner of Revenue
  • § 27-35-503. Company defined
  • § 27-35-505. Freight line company defined
  • § 27-35-507. Equipment company defined
  • § 27-35-509. Companies to make report to state tax commission; information to be given
  • § 27-35-511. Tax commission may call for additional information
  • § 27-35-513. Failure to report; penalty
  • § 27-35-515. Exemptions; payments in lieu of taxes
  • § 27-35-517. Objections to assessments
  • § 27-35-519. Clerks of board of supervisors to apportion payments between municipalities and taxing districts
  • § 27-35-525. Railroads to file reports
  • § 27-35-527. Failure to report; penalty
  • § 27-35-531. Collection of taxes owed on railroad cars
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