TAXATION

Public lands, assessment, 70.24

Real property:

  Assessment freeze under condemnation conditions, 70.105

  Defined, 70.03

  Lister, duties, 70.09

  Lottery tax relief, IV, 24; 25.75

  To whom assessed, 70.17

  Valuation by assessor, 70.32

  Where assessed, 70.12

Revaluation, 70.85

Revenue department valuation of counties and taxation districts, 70.57

Review, see Board of Review

Review of revenue dept. valuation by tax appeals commission, 70.64

Reviewing authority, delayed action, 70.511

Saw logs or timber removed from public lands, 70.13 (7)

Special assessments, see Special Assessments

State assessment, when made, recorded, 70.575

Storage goods, to whom assessed, 70.18

Taxation district:

  Assessments, 70.57

  Tax roll, contents, procedures, 70.65

Time for assessing, 70.10

U.S. land improvements, 70.174

Vacation time-sharing property, 70.095

Valuation, 70.05

  Of personalty, how made, 70.34, 70.345

Warehouse goods, to whom assessed, 70.18

Wells, contaminated on property, valuation by assessor, 70.327

When made, 70.10

taxation - 3. aviation fuel tax 3. Aviation Fuel Tax

Action to collect tax and penalties, 78.70

Acts forbidden, 78.73

Appeals, 78.69

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

Statute of limitations, 78.70 (7)

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 - 4. beverage taxes 4. Beverage Taxes

Appeals, 139.094

Assessment, 139.092

Audits, 139.092

Collection, 139.115

Compulsory testimony, immunity, 139.20

Confidentiality of returns, 139.11 (4)

Exclusions, 139.04

Exemption from tax, 139.03 (5)

Homemade products, untaxed, 139.04 (1)

Industrial permittees, untaxed, 139.04 (7m)

Inspection of records, premises, 139.08 (4)

License, forfeit upon conviction of tax evasion, 139.25 (10)