2023 Statutes Index

Assessment, 76.82

Combined years reporting, 76.815

Definitions, 76.80

Imposition, 76.81

911 fee, 196.025 (6)

Report; payment, 76.83

Trade practices assessment, 196.859

Unit assessment, 76.03 (2)

Visitorial powers of department, 76.06

taxation_17. real estate transfer fee 17. Real Estate Transfer Fee

Agricultural land, 77.22 (1)

Confidentiality of returns, 77.23, 77.265

Definitions, 77.21

Disposition of fees and returns, 77.23

Division of fee, 77.24

Exemptions from fee, 77.25

Fees, additional, 77.26

Form, revenue department prescribe, 77.22 (1)

Imposition of fee, 77.22

Inspection of returns, 77.23

Investigation, powers of, 77.26

Local fees prohibited, 77.256

Penalties, 77.26

Penalty for falsifying value, 77.27

Recording fee, 77.29

Refunds, 77.26

Register of deeds' duties, 59.43 (1c) (c)

Return, exemptions from, 77.255

Rules, revenue secretary may adopt, 77.30

taxation_18. sales and use tax 18. Sales and Use Tax

Administrative provisions, 77.61

Advertising, 77.52 (5), 77.53 (7)

Aircraft, 77.53 (17r)

Not registered until sales tax paid, 77.61 (1)

Audits, 77.59 (1), (2)

Auto dealer, exempt for motor vehicle loaned for driver training, 77.56 (2)

Baseball park districts:

Authorization, 77.707

General provisions, see County, municipalities, and special district, under this subhead

Boats:

Collection, 30.52 (4)

Not registered until sales tax paid, 77.61 (1)

Building materials, not included in rate increase, 77.535

Cigarettes, 139.33

Claim for refund, 77.59 (4)

Classes of property and services taxed, rate, 77.52 (1), (2), 77.53 (1), (1m)

Collection, 77.52 (3)

Certification for, 77.66

Compensation, sellers and service providers, 77.63

Information, 77.61 (5)

Rules for temporary sellers, 77.52 (19)

Corporations, personal liability of officers, employees and persons for failure to file or pay tax, 77.60 (9)

County, municipalities, and special district:

Administration by department, 77.76

Adoption by ordinance, 77.70

Applicability of general sales tax law, 77.79

Distribution, 77.76 (3)

Imposition, 77.71

Jurisdiction, 77.73

Premier resort area tax, 77.994

Administration, 77.9941

Establishment, ordinance, 66.1113

Registration, 77.78

Reports, 77.75

Retailers, duties, 77.785

Seller permits, 77.74

Situs, 77.72

Transitional provisions, 77.77

Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16)

Deductions, 77.585

Deficiency determinations, 77.59

Definitions, 77.51, 77.53 (16)

Delinquent, 77.52 (11)

Collection, 77.62

Penalties, 77.60 (2)

Theft, nonpayment constituting, 77.60 (11)

Write off, 73.03 (27)

Deposit of contested tax amounts with revenue department, 77.59 (6) (c)

Discontinued businesses, returns and payments, 77.58 (5)

Divulging information, 77.61 (5)

Dry cleaning fees, 77.996 to 77.9964

Evasion of tax, prevention, 77.52 (13) to (16), 77.53 (10), (11)

Evidence or testimony, prosecution of persons producing, 77.61 (12)

Exemptions, 77.53 (17), (17m), (18), 77.54, 77.55, 77.56

Occasional sales, 77.54 (7)

Extension of time for filing returns, making payments, 77.58 (7)

Football stadium districts:

Authorization, 77.706, 77.707

General provisions, see County and special district, under this subhead