Chapter 15. Taxation of Personal Property.


Subchapter I. General Provisions. Back to Top
§ 47-1501. Assessment--Board of Assistant Assessors.[Repealed]
§ 47-1502. Assessment--Full and true value to be listed.[Repealed]
§ 47-1503. Assessment--Forms for listing of property subject to tax.[Repealed]
§ 47-1504. Warehouse property.[Repealed]
§§ 47-1505, 47-1506. "Resident" defined; returns and values to be made at certain dates.[Repealed]
§ 47-1507. Applicable rates.[Repealed]
§ 47-1508. Exemptions.
§ 47-1509. Penalties.[Repealed]
§§ 47-1510, 47-1511. Dealers in general merchandise and common carriers by vessels, ships, or boats; staff of Personal Tax Appraisers; appointment and duties of personnel.[Repealed]
§ 47-1512. Rolling stock.
Subchapter II. Procedure. Back to Top
§ 47-1521. Definitions.
§ 47-1522. Levy of annual tax on personal property.
§ 47-1523. Reporting requirement; valuation of property.
§ 47-1524. Form of tax return; filing; extensions.
§ 47-1525. Filing returns; notice to party; records; examination.[Repealed]
§ 47-1526. Assessment; collection; deadline; fraudulent returns; extensions.[Repealed]
§ 47-1527. Failure to file or fraudulent return; collection and enforcement.
§ 47-1528. Deficiency; request for hearing.
§ 47-1529. Acceleration of due date; distraint of taxpayer's property.[Repealed]
§ 47-1530. Personal debt liability; priority; collection; "person" defined.[Repealed]
§ 47-1531. Failure to file; fraudulent return; penalties and interest.[Repealed]
§ 47-1532. Overpayment; credit or refund; time for filing; interest.[Repealed]
§ 47-1533. Appeal from assessment or denial of claim for refund.
§ 47-1534. Violations; penalties; prosecutions.[Repealed]
§ 47-1535. Rules; powers of Mayor.
§ 47-1536. Enforcement.[Repealed]