TAXATION

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 - 11. income and franchise tax 11. 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

  Delinquent taxes and state agency debt, 71.91 to 71.94

Compromises, 71.92

Confidentiality, 71.78

Constitution authorizes, VIII, 1

Corporations, 71.22 to 71.30

  Accounting method, 71.30

  Allocation and apportionment of income, 71.25, 71.30

  Computing tax, 71.30

  Credits, 71.28

  Defense contract renegotiation, 71.30

  Definitions, 71.22

  DISC, 71.30

  Dissolved, assessment, 71.74

  Estimated taxes, 71.29

  Exempt and excludable income, 71.26 (1)

  General provisions, 71.30

  Imposition of tax, 71.23

  Income, computation of, 71.26, 71.265

  Penalties, 71.30

  Previously exempt, basis and depreciation, 71.265

  Rates of taxation, 71.27

  Returns, see also Information returns, under this subhead

  Consolidated statement, 71.74

  Filing, 71.24

  Situs of income, 71.25

  Underpayment, 71.84

Credits, 71.07, 71.28, 71.47

  Adjustment, 71.74

  Claims, 71.75

  Development zones (investment, jobs, location, sales tax), 71.07, 71.28

  Farmers' drought, 71.07, 71.28, 71.47

  Farmland preservation, 71.57 to 71.61

  Historic structures, 71.28

  Homestead, 71.51 to 71.55

  Interest, 71.82

  Rehabilitation of nondepreciable historic property, 71.28

Criminal violations, 71.83

Debt owed to state agency:

  Address of debtor disclosed, 71.78

  Collection of, 71.93, 71.94

  Penalties, 71.94

  Setoffs, 71.93

Delinquent taxes:

  Collection of, 71.91 to 71.94

  Compromises, 71.92

  Docket, 806.11, 806.115

  Interest on, 71.82

  Penalties, 71.94

  Time become, 71.91

  Uncollectible, written off, 73.03 (27)

Department, duties and powers, 71.80

Depreciation, see Income, computation of, under this subhead

Development zones investment credit, see Credits, under this subhead

Disclosure, 71.78

Endangered resources, 71.10

Entertainer, surety bond, 71.80

Estates, see Fiduciaries, under this subhead

Estimated taxes, 71.09, 71.29, 71.48

Exempt and excludable income, 71.05 (1), 71.26 (1), 71.45 (1)

Extension of time to file, 71.03 (7)