TAXATION

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

Bingo, gross receipts tax, 563.80

Coal docks, 70.42

Drug dealers, 139.88

Grain storage facilities, 70.41

Intoxicating liquor, 139.03

Iron ore concentrate dock, 70.40

Malt beverages, 139.02

Metalliferous metals, see Taxation-10. Mining, Metalliferous Mineral

Mink farms, owners, 70.425

Petroleum, assessment and collections, 70.421

Tobacco products, 139.76

Taxation 13. Property Tax, Assessment of Property 13. Property Tax, Assessment of Property

Appeal of assessment:

Board of review, 70.47
See also Board of review, under this subhead

Equalized value, appeal by county or municipality, 70.64

Reassessment petition, see Reassessments, under this subhead

Revenue department, 70.85

Assessor:

Affidavit on assessment roll, 70.49

Assistants, 70.05

Board of review, attendance required, 70.48

Certification, 73.09

Cities, 62.09 (1)

Second class cities, board of assessors, 70.075

Cities of first class:

Assessment officers, 70.06

Board of assessors, 70.07

Compensation, 60.32

Attending board of review, 70.48