TAXATION

  Timely, 77.61 (14)

Penalties, 77.60

Person must actively operate as seller to hold permit, 77.52 (12)

Personal property, classes taxed, rate, 77.52 (1), 77.53 (1)

Presumptions, 77.53 (14), (15)

Price, defined, 77.51

Purchaser:

  Commingling goods after giving resale certificate, 77.52 (17)

  Resale certificate establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

  Retailer's receipt provides relief from use tax, 77.53 (2)

  Tax liability, 77.53 (12), (13), 77.57

Railroad crossties sales, exemption, 77.55 (2m)

Rate of tax, 77.52 (1), (2)

Records, retailer must keep, 77.60 (8), 77.61 (4), (9)

Redetermination of tax liability, 77.59 (6)

Refund determinations, 77.59

Refunds, 77.61 (8)

  Motor vehicle warranty law, 218.015 (2) (e), (f)

Reporting, 71.83 (4)

Reports, failure to file, 77.52 (11) (a)

Resale certificate, establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer:

  Cannot absorb tax, 77.52 (4)

  Collect use tax, 77.53 (3)

  Deduction allowed for administration expenses, 77.61 (4)

  Must keep records, 77.61 (4)

  Registration with department required, 77.53 (9)

  Sale of business, tax liability, 77.52 (18)

  Worthless accounts, relief from tax liability, 77.52 (6), 77.53 (4)

Returns, 77.58

  Failure to file, 77.52 (11) (a), 77.60 (4), (5)

  Fraud, 77.59 (8), (9)

  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

Theft, nonpayment constituting, 77.60 (11)

United States purchases exempt, 77.55 (1)

Use tax, imposition, rate, 77.53

taxation - 22. tax liens 22. Tax Liens

Agent holding personalty and chargeable with tax, 70.19

Federal, filing, 779.97

Foreclosure, action in rem, 75.521

Forest croplands, severance tax, 77.07 (1)

Holder may bring action to test tax, 74.79

Income and franchise tax, see Taxation - 11. Income and Franchise Tax

Junior acquiring senior, 779.98

Lienholder paying taxes, 74.77, 74.79

Payment, by lienholder of prior liens, 779.98

Personal property, held by agent to whom tax was charged, 70.19

Public utility taxes, 76.13 (2), 76.22

Real estate taxes, 70.01

Reassessed tax, 70.74, 75.25

Taxes paid by lienholder, 74.77, 74.79

U.S. internal revenue, 779.97

Utility license fees, 76.38 (13)

taxation - 23. tax rolls 23. Tax Rolls
See also Taxation - 16. Property Tax Collection and Settlement

Affidavit of assessor on roll, 70.49

Cities of first class, 70.51

Clerks, to make and keep, form, 70.65

Contractor's certificates, 66.54

Correction, 70.73

  By assessor, 70.43

  By board of review, 70.48

  By clerks, 70.52

  Shown on roll, 70.65 (2)

County clerk's duty where municipal clerk fails to furnish, 70.71

Delivery:

  In cities, 70.45

  Where and when, 70.50

Description of property:

  City adopts system of, 70.86

  Sufficiency, 70.25

Drainage district assessments:

  Against county and municipal lands, 88.48

  Unpaid, entry, 88.42

Entry of property by assessor, 70.23

Examination: