2025 Statutes Index

Public transportation system:

Mass transit, 66.0625

Municipal, 66.0621 (3)

Public utility, municipal, 66.0621

Residential facilities for elderly or disabled, 46.28

Sanitary district, town, village or town; sewer system, refunding bonds, 66.0623

Sewerage system, municipal, 66.0821

State, see State—23. Revenue Obligations

Tax incremental financing for public improvement projects, 66.1105

Turnpike corporation may issue, 182.34

revenue department REVENUE DEPARTMENT

Administrative decisions not reviewable, 227.52

Agent, injured, salary continued, 230.36

Agricultural land, valuation, 70.57 (3)

Aids in lieu of taxes on certain state lands, 70.113, 70.114

Alcohol beverages division:

Creation, 15.433 (2)

Duties, generally, 125.025

Alcohol regulation, see Alcohol beverages

Appearance before tax appeals commission, 73.03 (22)

Appointment of supervisor of equalization, 73.05 (2)

Appropriation, 20.566

Arrest powers, special agents, 73.031

Assessment:

Districts, designation, 73.05 (1)

Manuals:

Preparation, distribution, cost, 73.03 (2a)

Use, 70.75

Of counties and taxation districts, 70.57

Of property, revaluation, 70.85

Of property at full value, powers and duties, 70.05 (5)

Of public utilities, 76.01

Powers, 76.06

Of state, when made, recorded, 70.575

Roll, containing forest crop acreage, destruction, approval of department, 19.21 (4) (a), 59.52 (4)

Assessor certification, 73.09

Attorneys for department may represent state, 73.03 (22)

Average net rate of taxation, 76.126

Aviation fuel tax, administration, 78.55 to 78.62

Beverage taxes:

Administration, 73.03 (24)

Appeals, 139.094

Audit and assessment, 139.092

Collection, 139.115

Failure to file returns, 139.096

Powers and duties, 139.08

Refund, 139.092

Write off, 73.03 (27)

Beverages, seizure, disposition, 139.22

Boards of review:

Instructional materials for citizens, 73.03 (54)

Training for members, 73.03 (55)

Business tax registration certificate:

Denial or nonrenewal of delinquent support obligors, 73.03 (50m)

Exemption, personal renewable fuel production, 73.0303

Fees, 73.03 (50)

Revocation for nonpayment, 73.03 (51)

Car line companies, assessment, refunds, 76.39 (4)

Cigarette permits, issuance, 139.34, 139.37

Cigarette tax:

Administration, 73.03 (24), 139.30 to 139.45

Agreements with Indian tribes, 139.325

Delinquent, write off, 73.03 (27)

Inspection of records of retailers on tribal land, 139.38 (7)

Interest and penalties, 139.44

Inventory tax, procedures, 139.315

Payment, 139.32

Records and reports, 139.38

Refunds to Indian tribes, 139.323

Security for tax, 139.322

Stamp sale, keep records, 139.35 (2)

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