2025 Statutes Index

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

Enforcement, 139.39

Not to be restrained, 139.39 (4)

Excise tax, 139.31 (1)

Exemption from tax, 139.31

House to house sales prohibited, 139.41

Indian tribes:

Agreements with, 139.325

Records of retailers, inspection, 139.38 (7)

Refunds to, 139.323

Inspection for enforcement, 139.39 (2)

Interest, 139.44

Inventory tax, procedures, 139.315

Meter machines, 139.32 (4)

Nuisance, 139.42

Payment of taxes, 139.32

Penalties, 139.44

Permits, application, fees, expiration, 139.34

Rates, 139.31, 139.33

Records, 139.38

Refunds, 139.36, 139.365

Returns, 139.38

Salespersons, permits, 139.37

Security for tax, 139.322

Seizure and confiscation, 139.40

Stamps, 139.32

Records, 139.35 (2)

Transfers, 139.35 (1)

Statewide concern, 139.43

Theft of tax money, 139.395

Timely filing, 139.38 (2m)

Tobacco products, 139.76

Refunds to Indian tribes, 139.803, 139.805

Unlawful possession, 139.321

Use tax, 139.33

Vending machine operator, permit, 139.34

Violations of law, prosecution by attorney general, 139.45

Warehouse, permit, 139.34

taxation_6. estate tax 6. Estate Tax

Adjustments, 72.33

Applicability of tax, 72.36

Confidentiality of returns, 72.06

Construction of act, 72.005

Definitions, 72.01

Department powers, 72.30 (7)

Filing: