TAXATION

Appeals, 139.094

Assessment, 139.092

Audits, 139.092

Collection, 139.115

Compulsory testimony, immunity, 139.20

Confidentiality of returns, 139.11 (4)

Exclusions, 139.04

Exemption from tax, 139.03 (5)

Homemade products, untaxed, 139.04 (1)

Industrial permittees, untaxed, 139.04 (7m)

Inspection of records, premises, 139.08 (4)

License, forfeit upon conviction of tax evasion, 139.25 (10)

Liquor:

  Assessment and collection of additional taxes, 139.03 (4)

  Floor tax, 139.03 (2x)

  Rates, 139.03

  Tax returns, exceptions, 139.06

Malt beverages:

  Payment, bond, 139.05

  Shipments, reciprocity, 139.05 (7)

  Tax rate and credit, 139.02

Penalties, law violations, 139.25

Presumption from possession, 139.18

Reciprocal agreements, 139.035

Records, 139.11

Refunds, 139.092, 139.10

Registration numbers, 139.09

Report or return verification, 139.25 (7)

Reports to revenue secretary, 139.11 (2)

Returns:

  Delinquent, 139.25 (2)

  Failure to file, 139.096, 139.25 (4)

  False or fraudulent, 139.25 (5)

  Incorrect, 139.25 (3)

  Uncollectible, written off, 73.03 (27)

Revenue dept. powers and duties, 139.08

Rules, 139.08 (2)

Seizure of beverages, disposition, 139.22

Timely filing, 139.11 (2m)

Violations of law, prosecution by attorney general, 139.26

Wine, 139.03 (2n), 139.06 (2)

taxation - 5. cigarettes 5. Cigarettes
Generally 139.30 to 139.45

Administration, 139.39

Appeals, 139.355

Compulsory testimony, 139.39 (5)

Confidentiality of returns and records, 139.38 (6)

Confiscation, 139.40

Definitions, 139.30

Delinquent, write off, 73.03 (27)

Enforcement, 139.39

  Not to be restrained, 139.39 (4)

Excise tax, 139.31 (1)

Exemption from tax, 139.31

House to house sales prohibited, 139.41

Indian tribes:

  Agreements with, 139.325

  Records of retailers, inspection, 139.38 (7)

  Refunds to, 139.323

Inspection for enforcement, 139.39 (2)

Interest, 139.44

Inventory tax, procedures, 139.315

Meter machines, 139.32 (4)

Nuisance, 139.42

Payment of taxes, 139.32

Penalties, 139.44

Permits, application, fees, expiration, 139.34

Rates, 139.31, 139.33

Records, 139.38

Refunds, 139.36, 139.365

Returns, 139.38

Salespersons, permits, 139.37

Seizure and confiscation, 139.40

Stamps, 139.32

  Records, 139.35 (2)

  Transfers, 139.35 (1)

Statewide concern, 139.43

Timely filing, 139.38 (2m)

Use tax, 139.33

Vending machine operator, permit, 139.34

Violations of law, prosecution by attorney general, 139.45

Warehouse, permit, 139.34

taxation - 6. controlled substances and 6. Controlled Substances and Marijuana
Generally 139.87 to 139.96

taxation - 7. delinquent taxes 7. Delinquent Taxes

Agreements between county and municipality or district, 75.365

Car line companies, interest for delinquency, 76.39 (4) (c)

Forest croplands, 77.04

  Severance tax, penalty, 77.07 (2)

Income and franchise tax, see Taxation - 11. Income and Franchise Tax

Property tax collection, see Taxation - 16. Property Tax Collection and Settlement