REVENUE DEPARTMENT

Roll, containing forest crop acreage, destruction, approval of department, 19.21 (4) (a), 59.52 (4)

Assessor certification, 73.09

Attorneys for department may represent state, 73.03 (22)

Average net rate of taxation, 76.126

Aviation fuel tax, administration, 78.55 to 78.62

Beer permits:

Class B, issuance to sports clubs, 125.27

Industrial, 125.275

Out-of-state shippers, 125.30

Vessels, 125.27 (2)

Beverage taxes:

Administration, 73.03 (24)

Appeals, 139.094

Audit and assessment, 139.092

Collection, 139.115

Failure to file returns, 139.096

Powers and duties, 139.08

Refund, 139.092

Write off, 73.03 (27)

Beverages, seizure, disposition, 139.22

Boards of review:

Instructional materials for citizens, 73.03 (54)

Training for members, 73.03 (55)

Brewers, permits, 125.29

Business tax registration certificate:

Fees, 73.03 (50)

Denial or nonrenewal of delinquent support obligors, 73.03 (50m)

Revocation for nonpayment, 73.03 (51)

Car line companies, assessment, refunds, 76.39 (4)

Cigarette permits, issuance, 139.34, 139.37

Cigarette tax:

Administration, 73.03 (24), 139.30 to 139.45

Agreements with Indian tribes, 139.325

Delinquent, write off, 73.03 (27)

Inspection of records of retailers on tribal land, 139.38 (7)

Interest and penalties, 139.44

Inventory tax, procedures, 139.315

Payment, 139.32

Records and reports, 139.38

Refunds to Indian tribes, 139.323

Security for tax, 139.322

Stamp sale, keep records, 139.35 (2)

Theft of tax money, 139.395

Unlawful possession, 139.321

Counties, assessment of, 70.57

County and special district sales tax, administration and redistribution, 77.76

County assessors:

Assist, 70.99 (3), 73.03 (11)

Certification, 70.99 (1)

Discontinue, 70.99 (14)

Duties of department regarding, 70.99 (13)

County levy rate limited debt condition rules, 73.028

Creation, 15.43

Creditors' actions, notice to department, 128.14 (1)

Delinquent income tax warrant, duplicate copy, filing, 806.115

Delinquent taxes:

Collection fee, 73.03 (33m)

License denial and revocation program, 73.0301, 73.0302

Direct marketers, agreements to collect sales taxes, 73.03 (53)

Divide state into districts, 73.05

Duties, 73.03

Distribution of money to political subdivision, 73.02 (1)

Earned income credit, provide public information, 73.03 (48)

Electric cooperative licenses, 76.48

Electronic funds transfer, rules required, 73.029

Employees:

Battery or threat to, 940.205

Property damage or threat to, 943.015

Employment of experts and engineers, 76.25

Equalized valuation information, department to furnish to county boards and taxation districts, 70.57 (1m)

Estate tax collection powers, 72.30 (7)

Excise tax investigator, injury on duty, salary continued, 230.36

Expert appraisers, 70.055

Farmland advisory council, appointment, 73.03 (49)

Flea markets, reports to dept., 73.03 (38)

Forest croplands, application as to withdrawal, 77.10 (1)

Forest land, managed, 77.80 to 77.91

Forms:

Real estate transfer fee, 77.22 (1)

Reports of public utilities, 76.04

Franchise tax, see Taxation-8. Income and Franchise Tax

Full value assessment, powers and duties, 70.05 (5)

General property taxation, prescribe basic forms, 70.09 (3)

General supervisory power, 73.03 (1)

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

Hearings, witnesses, contempt, fees, 73.04

Highways prescribe financial reporting procedure, 86.303 (5)

Hunting and fishing grounds, review assessment for aid to municipalities, 70.113 (3)

Impersonating an officer, penalties, 125.105