TAXATION

Delinquent, write off, 73.03 (27)

Duty to furnish information to department, 72.86 (3)

Enforcement, 72.86

  Justice department duty, 72.86 (5)

Exemptions, annual, 72.81

  General, 72.76

  Personal, 72.82

Filing, 72.85 (2)

Forms department may prescribe, 72.05

Imposition of tax, 72.77

Income tax laws apply generally, exception, 72.86 (4)

Interest charged if tax not timely paid, 72.85 (3)

Lien, 72.86 (2)

Limited to 20%, 72.84

Multiple gifts in one year, 72.78

Notice, procedure for giving, 72.03

Payment, 72.85 (3)

Penalties, 72.86 (6)

  If tax return not timely filed, 72.85 (3)

Power of appointment, transfers under, taxability, 72.75 (2)

Rates, 72.83

  Limitation, 72.84

Relationship between subchapters on inheritance estate and gift taxes, 72.87 (1)

Rules, department may make, 72.05

School benefit insurers, exemption, 616.10

Transfers taxable, 72.75

Valuation, calculation, 72.77

  Dispute, 72.79 (2)

  Standards, 72.79 (1)

taxation 17. income and franchise tax 17. Income and Franchise Tax
Generally, Ch. 71
See entity taxes, e.g. Corporations, Individuals, under this head

Additions to the tax, 71.84

  Exceptions, 71.09

  Not deductible, 71.85

  Tax-option corporations, 71.35

Administrative provisions applicable to all entities, 71.74 to 71.80

Allocation and apportionment of income, 71.04, 71.10, 71.25, 71.30, 71.45

  Bank deposits by nonresidents, 226.05

Appeals, 71.365 (6), 71.87 to 71.90

  Definitions, 71.87

  Deposit contested amounts, 71.90

  Procedures, 71.89

  Time, 71.88

  To tax appeals commission, 73.01

Assessment, 71.74

  Districts of state, 73.05

  Time limitation, 71.77

Attorney general, compromises, 71.92

  Prosecuted by, 71.80, 71.85

  Returns examined by, 71.78

Audits, 71.74

Basis, see Income, computation of, under this subhead

Campaign fund, 71.10

Capital gains, see Income, computation of, under this subhead

Collection, 71.74

  Delinquent taxes and state agency debt, 71.91 to 71.94

Compromises, 71.92

Confidentiality, 71.78

Constitution authorizes, VIII, 1

Corporations, 71.22 to 71.30

  Accounting method, 71.30

  Allocation and apportionment of income, 71.25, 71.30

  Computing tax, 71.30

  Credits, 71.28

  Defense contract renegotiation, 71.30

  Definitions, 71.22

  DISC, 71.30

  Dissolved, assessment, 71.74

  Estimated taxes, 71.29

  General provisions, 71.30

  Imposition of tax, 71.23

  Income, computation of, 71.26, 71.265

  Penalties, 71.30

  Previously exempt, basis and depreciation, 71.265

  Rates of taxation, 71.27

  Returns, see also Information returns, under this subhead

  Consolidated statement, 71.74

  Filing, 71.24

  Situs of income, 71.25

  Underpayment, 71.84

Credits, 71.07, 71.28, 71.47

  Adjustment, 71.74

  Claims, 71.75

  Development zones, investment, jobs, location, sales tax, 71.28

  Farmers' drought, 71.07, 71.28, 71.47

  Farmland preservation, 71.57 to 71.61

  Historic structures, 71.28

  Homestead, 71.51 to 71.55

  Interest, 71.82

  Rehabilitation of nondepreciable historic property, 71.28