Chapter 35: Tangible Personal Property, Machinery and Tools and Merchants' Capital

This chapter contains the following:

1 Tangible Personal Property Tax
1.01 Alternative Tax Rates for Elderly and Handicapped
2 Machinery and Tools Tax
3 Merchants' Capital Tax
3.1 Short-Term Rental Property
4 Situs for Taxation
5 Tax Day/Filing of Returns
6 Special Provisions for Mobile Homes
