TAXATION

Priority, 78.72

Prosecution, venue, 78.81

Acts forbidden, 78.73

Alternate fuel:

Cessation or transfer of business, report, 78.50

Computation of tax, report, 78.49

License, 78.47

Procedural requirements, 78.48

Presumption; fuel received is for use, 78.53

Rate adjustment, annual, 78.405

Tax imposed, 78.40

Theft of tax moneys, 78.51

Vehicles of licensees, separate fuel tanks, 78.52

Appeals, 78.69

Assignment of license, 78.73 (3)

Attachment to enforce tax, 78.70 (2)

Aviation fuel tax, see Taxation-2. Aviation Fuel Tax

Collection, information, 78.80 (4)

Definitions, 78.005

Delinquent taxes:

Interest, 78.68

Write off, 73.03 (27)

Depositories of taxes, 78.12 (5)

Enforcement by revenue department, 78.79

Exceptions and exemptions, 78.01 (2)

Penalties for misuse of exempt dyed diesel fuel, 78.155

Failure to display license, 78.73 (3)

Failure to report or pay, penalties, 78.68, 78.73

Filing date, weekend or holiday, extension, 78.67

Floor tax, 78.22

Frauds, specific prohibitions, 78.73

Garnishment, to collect tax, 78.70 (3)

Holiday, filing date extended, 78.67

Importation in vehicle tanks; rules, penalties, fees, permits, 341.45

Inspection powers of revenue department, 78.80

Inventory of fuels, monthly, 78.66

Licensees:

Cessation of business, 78.13, 78.50

Reports to department, 78.12

Theft of tax moneys, 78.15, 78.51

Vehicles of, separate fuel tanks, 78.215, 78.52

Licensing:

Alternate fuels dealer, 78.47

Procedural requirements, 78.48

Supplier and exporter licenses, 78.09

Procedure, 78.10

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

Misuse of dyed diesel fuel, 78.155

Preferred claim, 78.71

Public depository, 78.585

Purchaser to pay tax, 78.01

Rate, see Tax rate, under this subhead

Receipt of fuel, 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

Seizure and sale, 78.21

Statute of limitations, 78.70 (7)

Suspension of license, 78.65

Tax imposed, 78.01

Alternate fuel tax, 78.40

Floor tax, 78.22

Tax rate:

Alternate fuel tax, 78.40, 78.405

Annual adjustment, 78.015

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

Wholesaler:

Application for license, 78.10

Bond, 78.11

Taxation 12. Occupational Taxes 12. Occupational Taxes

Authorized, VIII, 1