TAXATION

Failure to report or pay, penalties, 78.68

False name or address when obtaining fuel, penalties, 78.73 (1) (e)

Final report upon cessation, sale or transfer of business, 78.59 (2)

Garnishment, to collect tax, 78.70 (3)

General aviation fuel license, 78.56

Hearing before refusal to issue license, 78.57 (3)

Imposition, 78.555

Inspection powers of revenue department, 78.80

Investigation of applicants for licenses, 78.57 (2)

Issuance of license, 78.57 (4)

Notice by general aviation fuel licensee of cessation, sale or transfer of business, 78.59 (1)

Payments, personal liability for, 78.70 (6)

Penalties, 78.68

  Criminal, 78.73

Preferred claim, 78.71

Presumption in enforcement, 78.61

Public depository, 78.84

Rate, 78.555

Records to be kept by licensees, 78.66

Registration of transporters, 78.77

Reports, confidential, 78.80 (3)

  To department, 78.58

Revocation of license, 78.65

Suspension of license, 78.65

Term of license, 78.57 (5)

Theft of tax moneys, 78.60

Transfer of license forbidden, 78.57 (6)

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

taxation 20. occupational taxes 20. Occupational Taxes

Authorized, VIII, 1

Beer, 139.01 to 139.25

Cigarettes, see subhead 14a. Excise Tax

Coal docks, apportionment of tax, 70.42

  Assessment and collection, 70.42

  Fine for failure to make correct list, 70.42

Grain, apportionment of tax, 70.41

  Assessment and collection, 70.41

  Fine for failure to make correct list, 70.41

Intoxicating liquor, 139.01 to 139.25

Iron ore concentrate dock, 70.40

Mink farms, owners, 70.425

Petroleum, assessment and collections, 70.421

Scrap iron, scrap and other steel docks, 70.415

Steel docks, 70.415

Tobacco products, 139.75 to 139.85

Unlawful tax on personalty, recovery, plus interest, 74.73

taxation 21. public utilities 21. Public Utilities
Generally, Ch. 76

Action, to collect tax, 76.22

Air carriers, 76.01, 76.02

Assessment:

  Adjustment of, 76.075

  By revenue department, 76.01, 76.07 (1)

  In name of operating company, 76.03 (4)

  Review, utility may request, 76.08

  Roll, 76.07 (2)

Car line companies, 76.39

  Earnings withheld, 76.39 (2)

  Interest for delinquency, 76.39 (4) (c)

  Review of assessment, 76.39 (4) (c)

  When taxes due, 76.39 (3), (3a)

Commercial property, net tax rate for, 76.125

Definitions of terms used, 76.02

Electric cooperatives, 76.48

Exempt from other taxes, 76.23

Failure, to make reports, effect, 76.05

  To pay taxes, franchise forfeited, 76.14

Full market value of property, determination, 76.07 (5)

General structure, assessment, exemption, 70.112 (4), 76.23

  Electric cooperative associations, license fees, 76.48 (1r)

  Telephone companies, license fees, 76.38 (8)

Hearing on state assessment, 76.10

Insurance companies, deduction for personal property taxes, 76.69

Insurance corporations, fees, 76.60 to 76.65

  Late payment of fees, negligence, penalties, 76.645

Investigation by department, 76.46

Lien of taxes, 76.13 (2), 76.22

Light, heat and power companies, license fee in lieu of tax, 76.28

  Property subject to local tax, 76.28 (9)

Manufacturing property, net tax rate for, 76.125

Metropolitan transit authority, tax equivalent, 66.94 (5)

Notice of amount of assessment, 76.07 (3)

Omitted property, assessment, 76.09

Pipeline companies, 76.01

Powers of revenue department, 76.06

Presumption of regularity of revenue department proceedings, 76.18

Property, full market value determination, 76.07 (5)

Property in this state, determining, 76.07 (4g), (4r)

Property taxable, 76.03 (1)