Combined years reporting, 76.815 Trade practices assessment, 196.859 Visitorial powers of department, 76.06 Disposition of fees and returns, 77.23 Exemptions from fee, 77.25 Form, revenue department prescribe, 77.22 (1) Inspection of returns, 77.23 Investigation, powers of, 77.26 Penalty for falsifying value, 77.27 Return, exemptions from, 77.255 Rules, revenue secretary may adopt, 77.30 Administrative provisions, 77.61 Not registered until sales tax paid, 77.61 (1) Auto dealer, exempt for motor vehicle loaned for driver training, 77.56 (2) Baseball park districts:
General provisions, see County, municipalities, and special district, under this subhead
Boats:
Not registered until sales tax paid, 77.61 (1) Building materials, not included in rate increase, 77.535 Compensation, sellers and service providers, 77.63 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 Premier resort area tax, 77.994 Transitional provisions, 77.77 Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16) Deficiency determinations, 77.59 Deposit of contested tax amounts with revenue department, 77.59 (6) (c) Discontinued businesses, returns and payments, 77.58 (5) Evidence or testimony, prosecution of persons producing, 77.61 (12) Extension of time for filing returns, making payments, 77.58 (7) Football stadium districts:
General provisions, see County and special district, under this subhead
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