TAXATION

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

  Criminal, 78.73

  Cumulative, 78.74

Permissive licensing, 78.09

Preferred claim, 78.71

Public depository, 78.84

Purchaser to pay tax, 78.01

Rate, see Tax rate, under this subhead

Received, definitions, 78.07

Reciprocal agreements by department, 341.45

Records, all licensees, 78.66

Refunds, fuel destroyed, 78.19

  Fuel not used on highway, 78.75

  To retailers, 78.20

Registration of transporters, 78.77

Remedies cumulative, 78.74

Reports, 78.12

  Confidential, 78.80 (3)

Revenue department, enforcement, rules, 78.79

Revocation of license, 78.65

Rules, department to make, 78.79

Special fuel, application for license, 78.48

  Bond, 78.48

  Computation of tax, 78.49

  Dealer defined, 78.45

  Dealer's license, 78.47

  Defined, 78.43

  Notice of cessation of business, 78.50

  Presumption of purpose, 78.53

  Reports, payment, 78.49

  Separate tanks, 78.52

  Tax imposed, 78.40

  Theft, 78.51

  Use defined, 78.44

  User defined, 78.46

Suspension of license, 78.65

Tax imposed, collected, 78.01, 78.40

Tax rate, adjustment in 1987, 78.017, 78.407

  Annual adjustment, 78.015, 78.40, 78.405

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

Wholesaler, application for license, 78.10

  Bond, 78.11

  Collect tax, 78.14

  Computation of tax, 78.12 (4)

  Defined, 78.08

  License, 78.09, 78.10

  Notice of cessation of business, 78.13

  Out-of-state, license, 78.09

  Reports to department, 78.12

  Tax paid is public money, 78.14

  Theft of tax moneys, 78.15

taxation 19a. aviation fuel tax 19a. Aviation Fuel Tax

Action to collect tax and penalties, 78.70

Acts forbidden, 78.73

Application for license, form, 78.57 (1)

Attachment to enforce tax, 78.70 (2)

Bond required of licensee, 78.57 (9)

Collection, 78.555

  Information, 78.80 (4)

Computation of tax, 78.58

Definitions, 78.55

Delinquent taxes, interest, 78.68 (4)

Discontinuance of business licensed, 78.57 (8)

Display of license, 78.57 (7)

Evidence in actions, 78.70 (4)

Exemptions, 78.62

Failure to report or pay, penalties, 78.68

False name or address when obtaining fuel, penalties, 78.73 (1) (e)

Final report upon cessation, sale or transfer of business, 78.59 (2)

Garnishment, to collect tax, 78.70 (3)

General aviation fuel license, 78.56

Hearing before refusal to issue license, 78.57 (3)

Imposition, 78.555

Inspection powers of revenue department, 78.80

Investigation of applicants for licenses, 78.57 (2)

Issuance of license, 78.57 (4)

Notice by general aviation fuel licensee of cessation, sale or transfer of business, 78.59 (1)

Payments, personal liability for, 78.70 (6)

Penalties, 78.68

  Criminal, 78.73

Preferred claim, 78.71

Presumption in enforcement, 78.61