(a) Against Whom Assessed. Unless the law provides or the court orders otherwise: (1) if an appeal is dismissed, costs are taxed against the appellant, unless the parties agree otherwise; (2) if a judgment is affirmed, costs are taxed against the appellant; (3) if a judgment is reversed, costs are taxed against the appellee; (4) if a judgment is affirmed in part, reversed in part, modified, or vacated, costs are taxed only as the court orders. (b) [Reserved for Future Use]. (c) [Reserved for Future Use]. (d) [Reserved for Future Use]. (e) Costs on Appeal in Civil Cases Taxable in District Court. The following costs on appeal are taxable in the district court for the benefit of the party entitled to costs: (1) the preparation and transmission of the record; (2) the transcript, if necessary to determine the appeal; (3) premiums paid for a supersedeas bond or other bond to preserve rights pending appeal; (4) the fee for filing the notice of appeal. (f) Costs in Supreme Court. (1) Taxable Costs. In original proceedings before the court, costs as applicable under subdivision (e) may be taxed by the clerk of the supreme court in favor of the party entitled to costs. (2) Execution for Costs. An execution signed by the clerk of the supreme court may issue upon direction of the court to enforce any judgment for costs made and entered in an original proceeding before the court. The execution may issue and be directed to the sheriff of any county, and may be enforced in any county in the state in which a transcript of the judgment for costs is filed and docketed. (g) Costs on Appeal in Criminal Actions. Costs incurred in the appeal of a criminal action may be taxed in the district court upon motion of a party to the appeal and order of the supreme court.
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