2023 Statutes Index

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

Imposition, 78.555

Inspection powers of revenue department, 78.80

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

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

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_3. beverage taxes 3. Beverage Taxes

Appeals, 139.094

Assessment, 139.092

Audits, 139.092

Collection, 139.115

Compulsory testimony, immunity, 139.20

Confidentiality and publication of returns, 139.11 (4)

Definitions, 139.01

Delinquent taxes, license denial and revocation program, 73.0301, 73.0302

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)

Liquor:

Assessment and collection of additional taxes, 139.03 (4)

Floor tax, 139.03 (2x)

Rates, 139.03

Tax returns, exceptions, 139.06

Malt beverages:

Payment, bond, 139.05

Shipments, reciprocity, 139.05 (7)

Tax rate and credit, 139.02

Penalties, law violations, 139.25

Presumption from possession, 139.18

Reciprocal agreements, 139.035

Records, 139.11

Refunds, 139.092, 139.10

Registration numbers, 139.09

Report or return verification, 139.25 (7)

Reports to revenue secretary, 139.11 (2)

Returns:

Delinquent, 139.25 (2)

Failure to file, 139.096, 139.25 (4)

False or fraudulent, 139.25 (5)

Incorrect, 139.25 (3)

Uncollectible, written off, 73.03 (27)

Revenue department powers and duties, 139.08

Rules, 139.08 (2)

Seizure of beverages, disposition, 139.22

Timely filing, 139.11 (2m)

Violations of law, prosecution by attorney general, 139.26

Wine, 139.03 (2n), 139.06 (2)

Shipped directly to individuals, 139.035

taxation_4. cigarettes 4. Cigarettes

Generally, 139.30 to 139.45

Administration, 139.39

Appeals, 139.355

Bad debt deductions, 139.362

Claims for unpaid tax, preference in court actions, 139.363

Compulsory testimony, 139.39 (5)

Confidentiality of returns and records, 139.38 (6)

Confiscation, 139.40

Definitions, 139.30

Delinquent:

License denial and revocation program, 73.0301, 73.0302

Write off, 73.03 (27)

Direct marketing, 139.345

Noncomplying and complying marketers, list compiled, 139.46