TAXATION

Property in state, decedent nonresident, 72.11 (1)

Rates, 72.18

  Limitation, 72.19

Reciprocity as to nonresident decedents, 72.11 (2)

Refunds, 72.24

Residents, jurisdiction, 72.27 (1)

Revenue department, powers and duties, 72.34

Rules, department may make, 72.05

Sale of property from estate, lien on proceeds, 72.25 (2)

School benefit insurers, exemption, 616.10

Securities, valuation, 72.28 (1) (b)

Settlement or compromise, 72.34 (5)

Special administration, when, procedure, 72.31

Special administrator, personal liability, 72.21

Subjects liable, 72.11

Survivorship interests, 72.12 (6)

Transfer, by intestate laws, 72.12 (2)

  By will, 72.12 (1)

  In contemplation of death, 72.12 (4)

  Of allowances to family, 72.12 (3)

  Of personal property of resident and nonresident decedents, 72.29

  To take effect after death, 72.12 (4)

  Under power of appointment, 72.12 (5)

Trustee, notice to, as to taxable property, 72.30 (2)

  Personal liability, 72.21

Trustees to report annuities under pension and profit-sharing plans, 72.34 (6) (b)

Valuation standards, 72.28 (1)

Vietnam era decedent, exemption, claims for refund, 72.15 (6)

When payable, 72.22 (1)

taxation 19. motor fuel tax 19. Motor Fuel Tax

Action contesting, payment condition precedent, 78.69

Action to collect tax and penalties, 78.70

Action to enforce, priority, 78.72

  Prosecution, venue, 78.81

Acts forbidden, 78.73

Appropriation, 20.566 (1) (u)

Assignment of license, 78.73 (3)

Attachment to enforce tax, 78.70 (2)

Aviation fuel tax, see Taxation 19a. Aviation Fuel Tax

Blending defined, 78.05

Broker, defined, 78.16

  Records, 78.18

  Registration, reports, 78.17

Collection, information, 78.80 (4)

Dealer, defined, 78.16

  Records, 78.18

Delinquent taxes, interest, 78.68

  Write off, 73.03 (27)

Department defined, 78.02, 78.41

Depositories of taxes, 78.12 (5)

Emergency storage of fuel, 78.07 (2)

Enforcement by revenue department, 78.79

Exceptions and exemptions, 78.01 (2), (3)

Exceptions, special fuel tax, 78.40 (2)

Exemption reports, 78.12 (3m)

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, administration, 78.22 (3)

  Amount, 78.22 (2)

  Delinquent interest, 78.22 (5)

  Fraudulent return, penalty, 78.22 (6)

  Imposition, 78.22 (1)

  Late filing fee, 78.22 (4)

  Refund computation, 78.22 (2)

Frauds, specific prohibitions, 78.73

Fuel not used on highway, refund, 78.75

Garnishment, to collect tax, 78.70 (3)

Holiday, filing date extended, 78.67

Importation in vehicle tanks, rules, penalties, 341.45

Industrial, exemption, 78.01 (3)

Inspection powers of revenue department, 78.80

Inventory of fuels, monthly, 78.66

Investigation of applicant, hearing, 78.10, 78.48

Manufacturing defined, 78.06

Mobile machinery and equipment defined, 78.03 (2), 78.42

Motor fuel defined, 78.04

Motor fuel received, defined, 78.07

Motor vehicle defined, 78.03, 78.42

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

Permissive licensing, 78.09

Preferred claim, 78.71

Public depository, 78.84