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
Medical records income tax credit, certification of eligible providers, 73.15
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:
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
Negligence determinations, 73.16 (4)
Notice of nonacquiescence to tax appeals commission, 73.01 (4) (e) 2.
Notice of reassessment to utilities, 76.15 (1)
Notice to disregarded entity or owner, 73.0306
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Refunded or rescinded taxes, charge back, 74.41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
Published guidance, taxpayer reliance on, 73.16 (2)
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)
Reliance on department employee, taxpayer absolution, 73.03 (47)
Report, to county board, 73.06 (5)
Return privacy, penalty, 77.61 (6)
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
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, 218.0171 (2) (e), (f)
Returns, disclosing information, 77.61 (5)
Returns and payments, 77.58
Security may be required, amount, 77.61 (2)
Schools:
District residence data, forms and analysis, 73.03 (29), (30)
District valuation, certification, 121.06
Revenue limits calculations, 73.0305, 121.91
Effect of certain referendums to exceed revenue limit, 992.14
Secretary:
Generally, 15.04, 15.05
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
Unclaimed property program administrator, 177.01 (1), see also Unclaimed Property
Separate valuation of repair facilities, docks, piers, wharves, elevators, car ferries and pipeline terminal facilities, 76.16
Set off of payments to vendors, 73.12
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