TAXATION

Aviation fuel tax, see Taxation - 3. 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, special fuel tax, 78.40 (2)

Exceptions and exemptions, 78.01 (2), (3)

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)

  Delinquent interest, 78.22 (5)

  Fraudulent return, penalty, 78.22 (6)

  Imposition, 78.22 (1)

  Late filing fee, 78.22 (4)

  Refund computation, 78.22 (2)

Frauds, specific prohibitions, 78.73

Garnishment, to collect tax, 78.70 (3)

Holiday, filing date extended, 78.67

Importation in vehicle tanks, rules, penalties, 341.45

Industrial, exemption, 78.01 (3)

Inspection powers of revenue department, 78.80

Inventory of fuels, monthly, 78.66

Investigation of applicant, hearing, 78.10, 78.48

Manufacturing defined, 78.06

Mobile machinery and equipment defined, 78.03 (2), 78.42

Motor fuel defined, 78.04

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

Statute of limitations, 78.70 (7)

Suspension of license, 78.65

Tax imposed, collected, 78.01, 78.40