TAXATION

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)

Jurisdiction of circuit court, 72.27

Liability of personal representative, special administrator, trustee, 72.21

Notice, procedure for giving, 72.03

Notice of payments to revenue dept., 72.34

Payment method, 72.22

Purpose of chapter, 72.005

Reciprocity for nonresidents, 72.11 (2)

Refunds, 72.24, 72.33

Statute of limitations, 72.30 (4)

Taxable transfers, 72.11

Taxation 7. Forest Croplands 7. Forest Croplands
Generally, Ch. 77

Account books, 77.11

Acreage shares, 77.04

Action to review findings, 77.12

Appraisal, 77.06 (2)

Bond to cut timber, 77.06 (1)

Contract running with land, 77.03

Conveyances of, 77.10

Conversion to managed forest land, 77.82 (4m)

Cutting timber:

Report, 77.06 (4)

When permitted, 77.06 (1)

Division of tax money, 77.07 (3)

False reports, penalty, 77.09

Hearing, notice, order, 77.02

Hunting and fishing privilege, 77.03

Improper cutting, double tax, 77.06 (1)

Interest and penalty for nonpayment, 77.04

Merchantable wood products, 77.06 (1)

Notice of intention to cut timber, 77.06 (1)

Payment to towns by DNR, 77.05

Petition to designate such lands, 77.02

Purpose of act, 77.01

Rate of taxation, 77.04

Revaluation, 77.06 (3)

Severance tax, 77.03

Lien, 77.07 (1)

On right to cut, 77.06 (5)

State contribution, 77.05

Supplemental severance tax, 77.08

Tax roll, 77.04

Termination of forest cropland program, 77.13

Village included, 77.015

Withdrawal of such lands, 77.10

Woodland tax, 77.16

Termination of program, 77.16 (14)

Taxation 8. Income and Franchise Tax 8. Income and Franchise Tax
Generally, Ch. 71
See also entity taxes, e.g. Corporations, Individuals, under this head

Additions to the tax, 71.84

Exceptions, 71.09

Not deductible, 71.85

Tax-option corporations, 71.35

Administrative provisions applicable to all entities, 71.74 to 71.80

Allocation and apportionment of income, 71.04, 71.10, 71.25, 71.30, 71.45

Appeals, 71.365 (6), 71.87 to 71.90

Definitions, 71.87

Deposit contested amounts, 71.90

Procedures, 71.89

Time, 71.88

To tax appeals commission, 73.01

Assessment, 71.74

Districts of state, 73.05

Time limitation, 71.77

Attorney general, compromises, 71.92

Prosecuted by, 71.80, 71.85

Returns examined by, 71.78

Audits, 71.74

Basis, see Income, computation of, under this subhead

Campaign fund, 71.10

Capital gains, see Income, computation of, under this subhead

Collection, 71.74