Relating to taxation

ARTICLE 1 - INCOME AND FRANCHISE TAXES

Modifying certain provisions relating to regulated investment companies and withholding of payments to out of state contractors

ARTICLE 2 - PROPERTY TAXES

Modifying certain provisions relating to real property, class 2 and class 4 property, certain administrative appeals relating to utility or railroad valuations, and the approval and recording of certain applications for deferral

ARTICLE 3 - MISCELLANEOUS

Modifying certain provisions relating to department of revenue sufficient notice, the definition of E85, general sales and use tax presumption, wholesale sales price of cigarettes and tobacco products, and insurance taxes
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