TAXATION

Taxation TAXATION
Generally, Chs. 70 to 79
See also Cities-16. Taxes; Counties-19. Taxes; Revenue Department; Special Assessments; State-26. Revenue Sharing; Towns-14. Taxes; Villages-14. Taxes
1. General Provisions
2. Aviation Fuel Tax
3. Beverage Taxes
4. Cigarettes
5. Controlled Substances and Marijuana
6. Estate Tax
7. Forest Croplands
8. Income and Franchise Tax
9. Managed Forest Croplands
10. Mining, Metalliferous Mineral
11. Motor Vehicle Fuel Tax
12. Occupational Taxes
13. Property Tax, Assessment of Property
14. Property Tax, Collection and Settlement
15. Property Tax, General Levy Authority
16. Public Utilities and Insurers
17. Real Estate Transfer Fee
18. Sales and Use Tax
19. Tax Appeals Commission
20. Tobacco Products Tax

TAXATION 1. General Provisions 1. General Provisions

Appeal to tax appeals commission, 73.01

Assessment districts, 73.05 (1)

Bills:

Referred to finance committee, 13.093 (1)

Yea and nay vote, VIII, 8

Bonds:

Municipal, payment, 66.0619 (6) (a), 67.16 (2)

Rate limits, 67.035

Cemetery maintenance, 157.062 (7)

Cities for park purposes, 27.10

Condominiums, units taxed separately, 703.21

Delinquent taxes:

Collection fee, 73.03 (33m)

License denial and revocation program, 73.0301, 73.0302

Dog license tax, 174.05 to 174.12

Dry cleaning fees, 77.996 to 77.9964

Enforcement, reciprocity, 757.47

Environmental remediation projects, tax incremental financing, 66.1106

Estate, duty of personal representative to pay, 857.03

Flood control, 87.10 (2)

Health hazards, cost of abatement, collection, 254.59

Hospitals, county-city, levy taxes, 66.0927 (3), (9)

Insect pests, eradication, 94.02

Insurance written by unauthorized insurers, 618.43

Local exposition district taxes:

Food and beverage:

Administration, 77.982

Discontinuation, 77.983

Exemption, 77.9815

Imposition, 77.98

Rate, 77.981

Motel and hotel tax, 66.0615

Rental car tax:

Administration, 77.991

Discontinuation, 77.992

Imposition, 77.99

Marital property, see Marriage-3. Marital Property

Motor vehicle rentals fees, 77.995, 77.9951

Municipalities:

Levy taxes to pay debts, XI, 3

Pay temporary loans, 67.12 (12)

Nonresidents, protected, II, 2

Personal property, classification, VIII, 1

Plant disease eradication, 94.02

Private letter rulings, 73.035

Privilege in use of federal tax information, 905.15

Property tax collection, see Taxation-14. Property Tax, Collection and Settlement

Public improvement projects, tax incremental financing, 66.1105

Rate limit:

County trunk highways, 83.03 (2)

Municipal bonds, 67.035

Town highway improvements, 81.11

Real estate transfer fee, 77.21 to 77.30

Register of deed's duties, 59.43 (1) (c)

Reliance on revenue dept., taxpayer absolution, 73.03 (47)

Review of tax appeals commission orders, 73.015

Room tax on hotelkeepers, motel operators, forfeiture, 66.0615

Schools: