2023 Statutes Index

Theft of tax money, 139.395

Unlawful possession, 139.321

Counties, assessment of, 70.57

County and special district sales tax, administration and redistribution, 77.76

County assessors:

Assist, 70.99 (3), 73.03 (11)

Certification, 70.99 (1)

Discontinue, 70.99 (14)

Duties of department regarding, 70.99 (13)

County levy rate limited debt condition rules, 73.028

Creation, 15.43

Creditors' actions, notice to department, 128.14 (1)

Delinquent income tax warrant, duplicate copy, filing, 806.115

Delinquent taxes:

Collection fee, 73.03 (33m)

License denial and revocation program, 73.0301, 73.0302

Direct marketers, agreements to collect sales taxes, 73.03 (53)

Divide state into districts, 73.05

Duties, 73.03

Distribution of money to political subdivision, 73.02 (1)

Earned income credit, provide public information, 73.03 (48)

Economic development surcharge, 77.92 to 77.97

Electric cooperative licenses, 76.48

Electronic funds transfer, rules required, 73.029

Employees:

Battery or threat to, 940.205

Property damage or threat to, 943.015

Employment of experts and engineers, 76.25

Equalized valuation information, department to furnish to county boards and taxation districts, 70.57 (1m)

Estate tax collection powers, 72.30 (7)

Excise tax investigator, injury on duty, salary continued, 230.36

Expert appraisers, 70.055

Farmland advisory council, appointment, 73.03 (49)

Flea markets, reports to department, 73.03 (38)

Forest croplands, application as to withdrawal, 77.10 (1)

Forest land, managed, 77.80 to 77.91

Forms:

Real estate transfer fee, 77.22 (1)

Reports of public utilities, 76.04

Franchise tax, see Taxation—8. Income and Franchise Tax

Full value assessment, powers and duties, 70.05 (5)

General property taxation, prescribe basic forms, 70.09 (3)

General supervisory power, 73.03 (1)

Gift tax, delinquent, write off, 73.03 (27)

Hearings, witnesses, contempt, fees, 73.04

Highways prescribe financial reporting procedure, 86.303 (5)

Hunting and fishing grounds, review assessment for aid to municipalities, 70.113 (3)

Impersonating an officer, penalties, 125.105

Income tax:

See also Taxation—8. Income and Franchise tax

Coordinator, duties, 73.02 (2)

Information to assessors, 70.345

Inland lakes protection and rehabilitation districts, notice and filing requirements, 33.265

Internal revenue service, agreements to offset liabilities against refunds, 73.03 (52)

Investigations, who may make, 73.04

Investment and local impact fund board:

Creation, membership, terms, qualifications, 15.435

Light, heat and power companies:

Assessment:

Payment before contesting, 76.28 (11)

Standing to challenge, 76.28 (10)

License fee, 76.28

Liquor license law administration, 73.03 (24), Ch. 125

Liquor tax, 139.03

Lottery division:

Creation, 15.433 (1)

Duties, generally, 565.02

Lottery regulation, see Gaming—4. Lottery

Malt beverages tax, returns, bonds, 139.05

Managed forest land, 77.80 to 77.91

Manufacturing property:

Redetermination of assessment, 70.57 (2), 121.09

State assessment, 70.995

Medical records income tax credit, certification of eligible providers, 73.15

Meeting of assessors, 73.06

Mineral exploration data, confidential, exception, 107.15 (6)

Mining taxation, metalliferous mineral:

Collection of delinquent tax, 70.39

Collection of tax, 70.385

Motor vehicle fuel tax:

See also Taxation—11. Motor Vehicle Fuel Tax

Delinquent, write off, 73.03 (27)

Municipal accounting council, general provisions, 15.09

Municipal auditing and reporting, 73.10

Municipal borrowing, valuation of property, 67.03

Negligence determinations, 73.16 (4)

Notice of nonacquiescence to tax appeals commission, 73.01 (4) (e) 2.

Notice of reassessment to utilities, 76.15 (1)

Notice to disregarded entity or owner, 73.0306