TAXATION

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

Warehouse operators, records, 139.82

TAXATION 24. Metalliferous Mineral 24. Metalliferous Mineral Mining

Appeals, 70.38 (4)

Collection of delinquent tax, 70.39

Collection of tax, 70.385

Computation, deductions, rates, 70.375

Counties' use of tax, 70.396

Deductions, 70.375 (4)

Definitions, 70.375

Distribution and apportionment of tax, 70.395, 70.396

Estimated liability, 70.38 (1m)

Indexing, 70.375 (6)