TAXATION

  Failure to furnish, misdemeanor, 77.60 (6), (7)

  Fraudulent, misdemeanor, 77.60 (7), (10)

Sales tax, defined, 77.53 (16)

Security may be required by dept., amount, 77.61 (2)

Seller, elective registration, 77.53 (9m)

  Resale certificate to establish tax liability, 77.52 (13) to (16)

Seller's permit, application, fees, expiration, revocation, 77.52 (7) to (12)

  City, village or town clerk to require proof of to issue license, 77.61 (11)

  Illegal to operate without permit, 77.52 (12)

  Temporary, 77.52 (11) (a)

Services taxed, rate, 77.52 (2), 77.53 (1)

Snowmobiles, 350.12 (7)

Terms, definition of, 77.51

United States purchases exempt, 77.55 (1)

Use tax, imposition, rate, 77.53

taxation 22. cigarettes 22. Cigarettes
Generally, 139.30 to 139.44

Administration, 139.39

Alteration of stamps, 139.44 (1)

Application for permit, 139.34

Audits by revenue secretary, 139.38 (4)

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)

Delivery, place to place prohibited, 139.41

Enforcement, 139.39

  Not to be restrained, 139.39 (4)

Exceptions, 139.31

Exemption from tax, 139.31

First sale, definition for tax purposes, 139.32 (1)

Giving or lending of stamps, 139.35 (1)

Impressions by meter machines, 139.32 (4)

Indian tribes, agreements with, 139.325

  Records of retailers, inspection, 139.38 (7)

  Refunds to, 139.323

Inspection for enforcement, 139.39 (2)

Inventory tax, procedures, 139.315

Meter machines, 139.32 (4)

Nuisance, 139.42

Payment of taxes, 139.32

Penalties, 139.44

Permit number, 139.34 (7)

Permits, 139.32 (5), (9)

  Application, fees, expiration, 139.34

Place to place delivery, 139.41

Rates, 139.31, 139.33

Records, 139.38

Refunds by secretary, 139.36

Reports required, 139.38

Salespersons, registration, 139.37

Seizure and confiscation, 139.40

Stamps, 139.32

  Records, 139.35 (2)

  Transfers, 139.35 (1)

Statewide concern, 139.43

Timely filing, 139.38 (2m)

Untaxed, liability for tax if lost or stolen, 139.31 (1)

Use tax, 139.33

Vending machine operator, permit, 139.34

Violations of law, prosecution by attorney general, 139.45

Warehouse, permit, 139.34

taxation 22a. tobacco products tax 22a. Tobacco Products Tax

Administration, 139.39 (1), 139.83

Bonds, 139.84

Credits, 139.80

Definitions, 139.75

Distributors, monthly returns to department, 139.77

  Permits, 139.79

  Records, 139.82

Enforcement, 139.39 (1), 139.83

Exceptions to tax, 139.76 (1)

Imports, 139.76 (1)

Imposition, 139.76 (1)

Manufacturers, records, 139.82

Penalties, 139.44, 139.85

Permits; distributors, subjobbers, 139.79

Permittees, reports, 139.82 (2)

Police powers, 139.832

Records, 139.82

Refunds, 139.80

Returns, 139.82

  Confidentiality, 139.82 (6)

Salespersons, permits, 139.81

Subjobbers, permits, 139.79

  Records, 139.82

Timely filing, 139.835

Use tax, administration, enforcement, penalty, 139.78

Violations of law, prosecution by attorney general, 139.86