INDEX

Returns, disclosing information, 77.61 (5)

Returns and payments, 77.58

Security may be required, amount, 77.61 (2)

School aids, rate of adjustment determined, 73.03 (46)

School district residence data, forms and analysis, 73.03 (29), (30)

School district valuation, certification, 121.06

Schools, revenue limits calculations, 73.0305, 121.91

Secretary:

Income tax coordinator, appoint, 73.02 (2)

Notice of changed assessment, prescribe form, 70.365

Salary, 20.923 (4)

Supervise, 15.43

Tax exemption committee, member, 13.52 (1) (c)

Tax exemption reports, for property, duties, 70.337

Separate valuation of docks, piers, wharves, elevators, car ferries and pipeline terminal facilities, 76.16

Set off of payments to vendors, 73.12

Settlement of tax cases, 73.03 (25)

Shared revenue, state, Ch. 79

Special agent, arrest powers, 73.031

Sports clubs, class B beer permits, issue, 125.27

State board of assessors, duties, 70.57 (2), 70.995 (8)

State debt, determination of aggregate value of taxable property, 18.05 (2)

State equalization, assessment of counties, 70.57

State forest lands, review assessment for aid to municipalities, 70.113 (3)

State money, distribution to political subdivisions, 73.02 (1)

State trust fund loans, duties, 24.74

Statement by municipal clerk, 69.61

Statistics:

From county clerks, 69.62

On sales of real estate, 69.63, 69.64

Supervision of assessments, 73.05, 73.06

Support payments, of delinquent, 49.855

Tax appeals commission, see Taxation-19. Tax Appeals Commission

Tax exemption devices, report, 16.425

Tax increment law, duties, 66.46

Tax increments to cities:

Authorize allocation, 66.46 (6)

Notice of district termination, 66.46 (8)

Tax returns, defective or omitted, procedure, 76.11 (2)

Tax statement from county clerk, messenger for, 70.55

Taxation districts, assess value, 70.57

Tobacco products tax:

Administration and enforcement, 139.39 (1), 139.83

Monthly returns from distributors, duties, 139.77

Permits for distributors and subjobbers, 139.79

Police powers, 139.832

Records and returns, 139.82

Refunds and credits, 139.80

Salespersons, permits, 139.81

Use tax, 139.78

Total taxes, ascertain and record, 76.11 (1)

Use tax:

Delinquent, write off, 73.03 (27)

Retailers must obtain business tax registration certificate, 77.53 (9)

Returns and payments, 77.58

Vendors to state, set off of payments to, 73.12

Waste treatment facilities, notification on taxability, 70.11 (21)

Wine:

Industrial wine permit, 125.63

Payment of tax, 139.06 (2)

Sacramental wine permit, issuance, 125.56 (2)

Winery permit, issuance, 125.53

Withholding tax, delinquent, write off, 73.03 (27)

Write-offs, 73.03 (27)

REVENUE OBLIGATIONS, STATE REVENUE OBLIGATIONS, STATE
Generally, Ch. 18

Administrative regulations, 18.58

Amounts, 18.53

Authorizing resolution, 18.55 (1)

Bond anticipation notes, 18.59

Definitions, 18.52

Enterprise and program capital funds, 18.57

Extinguishment of debt, 18.58 (3)

Fiscal regulations, 18.58

Highway projects, 84.59

Insurance, 18.58 (2)

Legal investments, revenue obligations as, 18.62

Limitations on, 18.54

Management of funds and records, 18.58 (1)

Minimum issuance price, none, 18.55 (4)

Minority investment firm underwriting, 18.64

Procedures, 18.55

Provisions applicable, 18.51

Purposes, 18.53

Refunding bonds, 18.60

Revenue bonds, 18.56

Student health education loans, funding, 39.374 (4)

Student loan funding, 39.37

Substantive covenants, 18.58 (4)

Transportation facilities, 84.59