TAXATION

  Late filing fee, 78.22 (4)

  Refund computation, 78.22 (2)

Frauds, specific prohibitions, 78.73

Garnishment, to collect tax, 78.70 (3)

Holiday, filing date extended, 78.67

Importation in vehicle tanks, rules, penalties, 341.45

Industrial, exemption, 78.01 (3)

Inspection powers of revenue department, 78.80

Inventory of fuels, monthly, 78.66

Investigation of applicant, hearing, 78.10, 78.48

Manufacturing defined, 78.06

Mobile machinery and equipment defined, 78.03 (2), 78.42

Motor fuel defined, 78.04

Motor fuel received, defined, 78.07

Motor vehicle defined, 78.03, 78.42

Municipalities not to levy tax, 78.82

Notice of hearing, suspension of license, 78.65

Payments:

  Personal liability for, 78.70 (6)

  To public depository or revenue department, 78.12 (4)

Penalties, 78.68

  Criminal, 78.73

  Cumulative, 78.74

Permissive licensing, 78.09

Preferred claim, 78.71

Public depository, 78.84

Purchaser to pay tax, 78.01

Rate, see Tax rate, under this subhead

Received, definitions, 78.07

Reciprocal agreements by department, 341.45

Records, all licensees, 78.66

Refunds:

  Fuel destroyed, 78.19

  Fuel not used on highway, 78.75

  To retailers, 78.20

Registration of transporters, 78.77

Remedies cumulative, 78.74

Reports, 78.12

  Confidential, 78.80 (3)

Revenue department, enforcement, rules, 78.79

Revocation of license, 78.65

Rules, department to make, 78.79

Special fuel:

  Application for license, 78.48

  Bond, 78.48

  Computation of tax, 78.49

  Dealer defined, 78.45

  Dealer's license, 78.47

  Defined, 78.43

  Notice of cessation of business, 78.50

  Presumption of purpose, 78.53

  Reports, payment, 78.49

  Separate tanks, 78.52

  Tax imposed, 78.40

  Theft, 78.51

  Use defined, 78.44

  User defined, 78.46

Statute of limitations, 78.70 (7)

Suspension of license, 78.65

Tax imposed, collected, 78.01, 78.40

Tax rate, annual adjustment, 78.015, 78.40, 78.405

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

Wholesaler:

  Application for license, 78.10

  Bond, 78.11

  Collect tax, 78.14

  Computation of tax, 78.12 (4)

  Defined, 78.08

  License, 78.09, 78.10

  Notice of cessation of business, 78.13

  Out-of-state, license, 78.09

  Reports to department, 78.12

  Tax paid is public money, 78.14

  Theft of tax moneys, 78.15

taxation - 15. occupational taxes 15. Occupational Taxes

Authorized, VIII, 1

Bingo, gross receipts tax, 563.80

Coal docks, 70.42

Drug dealers, 139.88

Grain storage, 70.41

Intoxicating liquor, 139.03

Iron ore concentrate dock, 70.40

Malt beverages, 139.02

Mink farms, owners, 70.425

Petroleum, assessment and collections, 70.421

Tobacco products, 139.76

taxation - 16. property tax collection 16. Property Tax Collection and Settlement

Adjustment due to error or excessive assessment, 74.33 to 74.42