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
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
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 revenue information website, 73.03 (75)
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, 66.1105
Environmental remediation tax incremental financing, 66.1106
Towns, 60.85
Manual regarding, department to create and update, 73.03 (57)
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)
Unclaimed property program:
Generally, Ch. 177, for detailed analysis see Unclaimed Property
Administrator of, 177.01 (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
revenue sharing, state REVENUE SHARING, STATE
reversions REVERSIONS
review, board of REVIEW, BOARD OF
rewards REWARDS
City, when heinous crime committed, 62.26 (4)
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