TAXATION

Supplemental tax, 77.87

Tax roll, 77.84 (1)

Withdrawal:

  Applicable taxes, 77.88 (10)

  By dept. order, 77.88 (1)

  Determination of stumpage value, 77.88 (6)

  Liability for previous taxes, 77.88 (11)

  Order, 77.88 (9)

  Revenue dept. to report to legislature, 77.91 (3m)

  Voluntary, 77.88 (3)

Withdrawal tax:

  Exception, 77.88 (8)

  Payment, delinquency, 77.88 (5), (7)

Yield tax, 77.87

taxation 10. mining, metalliferous 10. Mining, Metalliferous Mineral

Appeals, 70.38 (4)

Collection of delinquent tax, 70.39

Collection of tax, 70.385

Computation, deductions, rates, 70.375

Counties' use of tax, 70.396

Deductions, 70.375 (4)

Definitions, 70.375

Distribution and apportionment of tax, 70.395, 70.396

Estimated liability, 70.38 (1m)

Indexing, 70.375 (6)

Investment and local impact fund, limit on, 70.395 (1m)

Legislative findings and intent, 70.37

Rates, 70.375 (5)

Reports, 70.38 (1), (2)

taxation 11. motor vehicle fuel tax 11. Motor Vehicle Fuel Tax

Action to collect tax and penalties, 78.70

Action to enforce:

  Priority, 78.72

  Prosecution, venue, 78.81

Acts forbidden, 78.73

Alternate fuel:

  Cessation or transfer of business, report, 78.50

  Computation of tax, report, 78.49

  License, 78.47

  Procedural requirements, 78.48

  Presumption; fuel received is for use, 78.53

  Rate adjustment, annual, 78.405

  Tax imposed, 78.40

  Theft of tax moneys, 78.51

  Vehicles of licensees, separate fuel tanks, 78.52

Appeals, 78.69

Assignment of license, 78.73 (3)

Attachment to enforce tax, 78.70 (2)

Aviation fuel tax, see Taxation - 2. Aviation Fuel Tax

Collection, information, 78.80 (4)

Definitions, 78.005

Delinquent taxes:

  Interest, 78.68

  Write off, 73.03 (27)

Depositories of taxes, 78.12 (5)

Enforcement by revenue department, 78.79

Exceptions and exemptions, 78.01 (2)

  Penalties for misuse of exempt dyed diesel fuel, 78.155

Failure to display license, 78.73 (3)

Failure to report or pay, penalties, 78.68, 78.73

Filing date, weekend or holiday, extension, 78.67

Floor tax, 78.22

Frauds, specific prohibitions, 78.73

Garnishment, to collect tax, 78.70 (3)

Holiday, filing date extended, 78.67

Importation in vehicle tanks, rules, penalties, 341.45

Inspection powers of revenue department, 78.80

Inventory of fuels, monthly, 78.66

Licensees:

  Cessation of business, 78.13, 78.50

  Reports to department, 78.12

  Theft of tax moneys, 78.15, 78.51

  Vehicles of, separate fuel tanks, 78.215, 78.52

Licensing:

  Alternate fuels dealer, 78.47

  Procedural requirements, 78.48

  Supplier and exporter licenses, 78.09

  Procedure, 78.10

Municipalities not to levy tax, 78.82

Notice of hearing, suspension of license, 78.65

Payments:

  Personal liability for, 78.70 (6)

  To public depository or revenue department, 78.12 (4)

Penalties, 78.68

  Criminal, 78.73

  Cumulative, 78.74

  Misuse of dyed diesel fuel, 78.155

Preferred claim, 78.71

Public depository, 78.585