INDEX

Liquor tax, 139.03

Lottery division:

Creation, 15.433 (1)

Duties, generally, 565.02

Lottery regulation, see Gaming-4. Lottery

Malt beverages tax, returns, bonds, 139.05

Managed forest land, 77.80 to 77.91

Manufacturing property:

Redetermination of assessment, 70.57 (2), 121.09

State assessment, 70.995

Medicinal alcohol permit, issuance, 125.61

Meeting of assessors, 73.06

Mineral exploration data, confidential, exception, 107.15 (6)

Mining taxation, metalliferous mineral:

Collection of delinquent tax, 70.39

Collection of tax, 70.385

Motor vehicle fuel tax:
See also Taxation-11. Motor Vehicle Fuel Tax

Delinquent, write off, 73.03 (27)

Municipal accounting council, general provisions, 15.09

Municipal auditing and reporting, 73.10

Municipal borrowing, valuation of property, 67.03

Notice of nonacquiescence to tax appeals commission, 73.01 (4) (e) 2.

Notice of reassessment to utilities, 76.15 (1)

Powers, 73.03

Presumption of regularity of proceeding, 76.18

Private letter rulings, 73.035

Property taxation:

Assessor vacancy, appoint substitute, 74.75

Information to clerks of taxation districts, 73.03 (31)

Prescribe basic forms, 70.09 (3)

Refunded or rescinded taxes, charge back, 74.41

Tax bill and related information, 74.09

Public utilities:

Adjustment of assessments, 76.075

Assessment, duties, 76.07 (1)

Determination of full market value of property, 76.07 (5)

Investigation, 76.06, 76.46

Real estate transfer fee, 77.21 to 77.30

Real estate transfer statistics, use of, 69.65

Reassessments:

Access to records, 70.84

Appoint board of review or corrections, 70.76

Compensation and fees, 70.80

Filing claim, 70.81

Review of claim, 70.82

Voucher to department of administration, 70.82

May order, notice, 70.75

Order on before work complete, 70.83

Repetitive petitions, 70.75 (1m)

Reciprocal agreements, information obtained from returns, 73.03 (26)

Recycling fees, 77.92 to 77.97

Reliance on dept. employe, taxpayer absolution, 73.03 (47)

Report, to county board, 73.06 (5)

Revaluation, assessment of property, 70.85

Revenue sharing:

Administration, 79.09

Statement of estimated payments to municipalities and counties, 79.015

Sales tax:

Administrative provisions, 77.61

Bracket system to be provided, 77.61 (3)

Deficiency and refund determinations, 77.59

Delinquent:

Collection, 77.62

Write off, 73.03 (27)

Deposit of contested tax amounts with department, 77.59 (6) (c)

Provide rules for tax collection from temporary sellers, 77.52 (19)

Refunds, motor vehicle warranty law, 218.015 (2) (e), (f)

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)