TAXATION

Supplemental tax, 77.87

Tax roll, 77.84 (1)

Withdrawal:

  Applicable taxes, 77.88 (10)

  By dept. order, 77.88 (1)

  Determination of stumpage value, 77.88 (6)

  Liability for previous taxes, 77.88 (11)

  Order, 77.88 (9)

  Revenue dept. to report to legislature, 77.91 (3m)

  Voluntary, 77.88 (3)

Withdrawal tax:

  Exception, 77.88 (8)

  Payment, delinquency, 77.88 (5), (7)

Yield tax, 77.87

taxation - 13. mining, metalliferous 13. Mining, Metalliferous Mineral

Appeals, 70.38 (4)

Collection of delinquent tax, 70.39

Collection of tax, 70.385

Computation, deductions, rates, 70.375

Counties' use of tax, 70.396

Deductions, 70.375 (4)

Definitions, 70.375

Distribution and apportionment of tax, 70.395, 70.396

Estimated liability, 70.38 (1m)

Indexing, 70.375 (6)

Investment and local impact fund, limit on, 70.395 (1m)

Legislative findings and intent, 70.37

Rates, 70.375 (5)

Reports, 70.38 (1), (2)

taxation - 14. motor fuel tax 14. Motor Fuel Tax

Action to collect tax and penalties, 78.70

Action to enforce:

  Priority, 78.72

  Prosecution, venue, 78.81

Acts forbidden, 78.73

Appeals, 78.69

Appropriation, 20.566 (1) (u)

Assignment of license, 78.73 (3)

Attachment to enforce tax, 78.70 (2)

Aviation fuel tax, see Taxation - 3. 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, special fuel tax, 78.40 (2)

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

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

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