TAXATION

Imposition, 76.81

Pre-1998, 76.38

Report; payment, 76.83

Transitional adjustment fee:

Administration, 76.93

Definitions, 76.90

Imposition, 76.91

Report; payment, 76.92

Unit assessment, 76.03 (2)

Visitorial powers of department, 76.06

Taxation 17. Real Estate Transfer Fee 17. Real Estate Transfer Fee

Agricultural land, 77.22 (1)

Confidentiality of returns, 77.23, 77.265

Definitions, 77.21

Disposition of fees and returns, 77.23

Division of fee, 77.24

Exemptions from fee, 77.25

Fees, additional, 77.26

Form, revenue dept. prescribe, 77.22 (1)

Imposition of fee, 77.22

Inspection of returns, 77.23

Investigation, powers of, 77.26

Penalties, 77.26

Penalty for falsifying value, 77.27

Recording fee, 77.29

Refunds, 77.26

Register of deeds' duties, 59.43 (1) (c)

Return, exemptions from, 77.255

Rules, revenue secretary may adopt, 77.30

Taxation 18. Sales and Use Tax 18. Sales and Use Tax

Administrative provisions, 77.61

Advertising, 77.52 (4), (5), 77.53 (7)

Aircraft, 77.53 (17r)

Not registered until sales tax paid, 77.61 (1)

Audits, 77.59 (1), (2)

Auto dealer, exempt for motor vehicle loaned for driver training, 77.56 (2)

Baseball park districts:

Authorization, 77.705, 77.707

General provisions, see County and special district, under this subhead

Boats:

Collection, 30.52 (4)

Not registered until sales tax paid, 77.61 (1)

Bracket system, department to provide, 77.61 (3)

Building materials, not included in rate increase, 77.535

Cigarettes, 139.33

Claim for refund, 77.59 (4)

Classes of property and services taxed, rate, 77.52 (1), (2), 77.53 (1), (1m)

Collection, 77.52 (3)

Information, 77.61 (5)

Rules for temporary sellers, 77.52 (19)

Corporations, personal liability of officers, employes and persons for failure to file or pay tax, 77.60 (9)

County and special district:

Administration by dept., 77.76

Adoption by ordinance, 77.70

Applicability of general sales tax law, 77.79

Distribution, 77.76 (3)

Imposition, 77.71

Jurisdiction, 77.73

Motor vehicles, situs, 77.72

Registration, 77.78

Reports, 77.75

Retailers, duties, 77.785

Seller permits, 77.74

Services, situs, 77.72

Situs, 77.72

Transitional provisions, 77.77

Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16)

Deficiency determinations, 77.59

Definitions, 77.51, 77.53 (16)

Delinquent, 77.52 (11)

Collection, 77.62

Penalties, 77.60 (2)

Theft, nonpayment constituting, 77.60 (11)

Write off, 73.03 (27)

Deposit of contested tax amounts with revenue department, 77.59 (6) (c)

Discontinued businesses, returns and payments, 77.58 (5)

Divulging information, 77.61 (5)

Evasion of tax, prevention, 77.52 (13) to (16), 77.53 (10), (11)

Evidence or testimony, prosecution of persons producing, 77.61 (12)

Exemptions, 77.53 (17), (17m), (18), 77.54, 77.55, 77.56

Occasional sales, 77.54 (7)

Extension of time for filing returns, making payments, 77.58 (7)

Four-year statute of limitation for determination of tax liability, 77.59 (3)

Imposition of sales tax, 77.52

Imposition of use tax, rate, 77.53

Increase in rate, building materials not included, 77.535

Injunction, none to issue to stay proceedings for assessment or collection, 77.61 (13)

Inspection of returns restricted, 77.61 (5)

Interest on unpaid taxes, 77.60