TAXATION

  Computation of tax, 78.49

  Dealer defined, 78.45

  Dealer's license, 78.47

  Defined, 78.43

  Notice of cessation of business, 78.50

  Presumption of purpose, 78.53

  Reports, payment, 78.49

  Separate tanks, 78.52

  Tax imposed, 78.40

  Theft, 78.51

  Use defined, 78.44

  User defined, 78.46

Suspension of license, 78.65

Tax imposed, collected, 78.01, 78.40

Tax rate, adjustment in 1987, 78.017, 78.407

  Annual adjustment, 78.015, 78.40, 78.405

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

Wholesaler, application for license, 78.10

  Bond, 78.11

  Collect tax, 78.14

  Computation of tax, 78.12 (4)

  Defined, 78.08

  License, 78.09, 78.10

  Notice of cessation of business, 78.13

  Out-of-state, license, 78.09

  Reports to department, 78.12

  Tax paid is public money, 78.14

  Theft of tax moneys, 78.15

taxation 19a. aviation fuel tax 19a. Aviation Fuel Tax

Action to collect tax and penalties, 78.70

Acts forbidden, 78.73

Application for license, form, 78.57 (1)

Attachment to enforce tax, 78.70 (2)

Bond required of licensee, 78.57 (9)

Collection, 78.555

  Information, 78.80 (4)

Computation of tax, 78.58

Definitions, 78.55

Delinquent taxes, interest, 78.68 (4)

Discontinuance of business licensed, 78.57 (8)

Display of license, 78.57 (7)

Evidence in actions, 78.70 (4)

Exemptions, 78.62

Failure to report or pay, penalties, 78.68

False name or address when obtaining fuel, penalties, 78.73 (1) (e)

Final report upon cessation, sale or transfer of business, 78.59 (2)

Garnishment, to collect tax, 78.70 (3)

General aviation fuel license, 78.56

Hearing before refusal to issue license, 78.57 (3)

Imposition, 78.555

Inspection powers of revenue department, 78.80

Investigation of applicants for licenses, 78.57 (2)

Issuance of license, 78.57 (4)

Notice by general aviation fuel licensee of cessation, sale or transfer of business, 78.59 (1)

Payments, personal liability for, 78.70 (6)

Penalties, 78.68

  Criminal, 78.73

Preferred claim, 78.71

Presumption in enforcement, 78.61

Public depository, 78.84

Rate, 78.555

Records to be kept by licensees, 78.66

Registration of transporters, 78.77

Reports, confidential, 78.80 (3)

  To department, 78.58

Revocation of license, 78.65

Suspension of license, 78.65

Term of license, 78.57 (5)

Theft of tax moneys, 78.60

Transfer of license forbidden, 78.57 (6)

Transporters, registration, records, reports, 78.77, 78.78

Visitorial powers of department, 78.80

taxation 20. occupational taxes 20. Occupational Taxes

Authorized, VIII, 1

Beer, 139.01 to 139.25

Cigarettes, see subhead 14a. Excise Tax

Coal docks, apportionment of tax, 70.42

  Assessment and collection, 70.42

  Fine for failure to make correct list, 70.42

Grain, apportionment of tax, 70.41

  Assessment and collection, 70.41

  Fine for failure to make correct list, 70.41

Intoxicating liquor, 139.01 to 139.25

Iron ore concentrate dock, 70.40

Mink farms, owners, 70.425

Petroleum, assessment and collections, 70.421

Scrap iron, scrap and other steel docks, 70.415

Steel docks, 70.415