TAXATION

Liquor:

Assessment and collection of additional taxes, 139.03 (4)

Floor tax, 139.03 (2x)

Rates, 139.03

Tax returns, exceptions, 139.06

Malt beverages:

Payment, bond, 139.05

Shipments, reciprocity, 139.05 (7)

Tax rate and credit, 139.02

Penalties, law violations, 139.25

Presumption from possession, 139.18

Reciprocal agreements, 139.035

Records, 139.11

Refunds, 139.092, 139.10

Registration numbers, 139.09

Report or return verification, 139.25 (7)

Reports to revenue secretary, 139.11 (2)

Returns:

Delinquent, 139.25 (2)

Failure to file, 139.096, 139.25 (4)

False or fraudulent, 139.25 (5)

Incorrect, 139.25 (3)

Uncollectible, written off, 73.03 (27)

Revenue dept. powers and duties, 139.08

Rules, 139.08 (2)

Seizure of beverages, disposition, 139.22

Timely filing, 139.11 (2m)

Violations of law, prosecution by attorney general, 139.26

Wine, 139.03 (2n), 139.06 (2)

TAXATION 4. Cigarettes 4. Cigarettes
Generally, 139.30 to 139.45

Administration, 139.39

Appeals, 139.355

Compulsory testimony, 139.39 (5)

Confidentiality of returns and records, 139.38 (6)

Confiscation, 139.40

Definitions, 139.30

Delinquent, write off, 73.03 (27)

Enforcement, 139.39

Not to be restrained, 139.39 (4)

Excise tax, 139.31 (1)

Exemption from tax, 139.31

House to house sales prohibited, 139.41

Indian tribes:

Agreements with, 139.325

Records of retailers, inspection, 139.38 (7)

Refunds to, 139.323

Inspection for enforcement, 139.39 (2)

Interest, 139.44

Inventory tax, procedures, 139.315

Meter machines, 139.32 (4)

Nuisance, 139.42

Payment of taxes, 139.32

Penalties, 139.44

Permits, application, fees, expiration, 139.34

Rates, 139.31, 139.33

Records, 139.38

Refunds, 139.36, 139.365

Returns, 139.38

Salespersons, permits, 139.37

Security for tax, 139.322

Seizure and confiscation, 139.40

Stamps, 139.32

Records, 139.35 (2)

Transfers, 139.35 (1)

Statewide concern, 139.43

Theft of tax money, 139.395

Timely filing, 139.38 (2m)

Unlawful possession, 139.321

Use tax, 139.33

Vending machine operator, permit, 139.34

Violations of law, prosecution by attorney general, 139.45

Warehouse, permit, 139.34

TAXATION 5. Controlled Substances and Marijuana 5. Controlled Substances and Marijuana
Generally, 139.87 to 139.96

Taxation 6. Estate Tax 6. Estate Tax

Adjustments, 72.33

Confidentiality of returns, 72.06

Construction of act, 72.005

Definitions, 72.01

Department powers, 72.30 (7)

Filing:

Failure to file, 72.235

Requirements, 72.30 (1)

Timely, 72.045

Hearings, 72.30 (4)

Imposition of tax, 72.02

Instalment payments, closely held businesses, 72.225

Interest and acceleratio, 72.23

Interstate arbitration of death taxes, 72.35

Intestacy, special administration, 867.05 (5)