TAXATION

  Sale of land lien on proceeds, 72.25 (2)

Estate tax, see subhead 14. Estate Tax

Exemptions, 72.15, 72.17

Federal return, attach copy filed, 72.33

Filing, exception to requirement, 72.30 (1) (b)

Forms, department may prescribe, 72.05

Future estates, valuation, 72.28 (1) (c)

Hearing in circuit court may be had as to tax determination, 72.30 (4), 863.39 (3)

Homestead, valuation, 72.28 (1) (a)

Imposition of tax, 72.13

Instalment payments, 72.22 (4)

Insurance, payable at death, 72.12 (7)

Insurer to notify revenue department, 72.34 (6) (a)

Interest, rate, waiver, 72.23

Interstate arbitration of death taxes, 72.35

Investigations, by counsel, 72.34

Jurisdiction of circuit courts, 72.27

Justice department, duties, 72.34 (5)

Legal representative to compute tax, 72.30 (1)

Lien, release or transfer, 72.25

Limited estates, valuation, 72.28 (1) (c)

Limited to 20%, 72.19

Nonresident estates, department to investigate, 72.34 (4)

Nonresidents, jurisdiction, 72.27

Notice, procedure for giving, 72.03

Payment, 72.22

Personal liability of personal representative, special administrator, trustee, 72.21

Powers of appointment, 72.28 (1) (e)

Presumptive proof of determination, 72.30 (3) (bm)

Property in state, decedent nonresident, 72.11 (1)

Rates, 72.18

  Limitation, 72.19

Reciprocity as to nonresident decedents, 72.11 (2)

Refunds, 72.24

Residents, jurisdiction, 72.27 (1)

Revenue department, powers and duties, 72.34

Rules, department may make, 72.05

Sale of property from estate, lien on proceeds, 72.25 (2)

School benefit insurers, exemption, 616.10

Securities, valuation, 72.28 (1) (b)

Settlement or compromise, 72.34 (5)

Special administration, when, procedure, 72.31

Special administrator, personal liability, 72.21

Subjects liable, 72.11

Survivorship interests, 72.12 (6)

Transfer, by intestate laws, 72.12 (2)

  By will, 72.12 (1)

  In contemplation of death, 72.12 (4)

  Of allowances to family, 72.12 (3)

  Of personal property of resident and nonresident decedents, 72.29

  To take effect after death, 72.12 (4)

  Under power of appointment, 72.12 (5)

Trustee, notice to, as to taxable property, 72.30 (2)

  Personal liability, 72.21

Trustees to report annuities under pension and profit-sharing plans, 72.34 (6) (b)

Valuation standards, 72.28 (1)

Vietnam era decedent, exemption, claims for refund, 72.15 (6)

When payable, 72.22 (1)

taxation 19. motor fuel tax 19. Motor Fuel Tax

Action contesting, payment condition precedent, 78.69

Action to collect tax and penalties, 78.70

Action to enforce, priority, 78.72

  Prosecution, venue, 78.81

Acts forbidden, 78.73

Appropriation, 20.566 (1) (u)

Assignment of license, 78.73 (3)

Attachment to enforce tax, 78.70 (2)

Aviation fuel tax, see Taxation 19a. 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 and exemptions, 78.01 (2), (3)

Exceptions, special fuel tax, 78.40 (2)

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)