Amount, 78.22 (2)
  Delinquent interest, 78.22 (5)
  Fraudulent return, penalty, 78.22 (6)
  Imposition, 78.22 (1)
  Late filing fee, 78.22 (4)
  Refund computation, 78.22 (2)
Frauds, specific prohibitions, 78.73
Fuel not used on highway, refund, 78.75
Garnishment, to collect tax, 78.70 (3)
Holiday, filing date extended, 78.67
Importation in vehicle tanks, rules, penalties, 341.45
Industrial, exemption, 78.01 (3)
Inspection powers of revenue department, 78.80
Inventory of fuels, monthly, 78.66
Investigation of applicant, hearing, 78.10, 78.48
Manufacturing defined, 78.06
Mobile machinery and equipment defined, 78.03 (2), 78.42
Motor fuel defined, 78.04
Motor fuel received, defined, 78.07
Motor vehicle defined, 78.03, 78.42
Municipalities not to levy tax, 78.82
Notice of hearing, suspension of license, 78.65
Payments, personal liability for, 78.70 (6)
  To public depository or revenue department, 78.12 (4)
Penalties, 78.68
  Criminal, 78.73
  Cumulative, 78.74
Permissive licensing, 78.09
Preferred claim, 78.71
Public depository, 78.84
Purchaser to pay tax, 78.01
Rate,
see Tax rate, under this subhead
Received, definitions, 78.07
Reciprocal agreements by department, 341.45
Records, all licensees, 78.66
Refunds, fuel destroyed, 78.19
  Fuel not used on highway, 78.75
  To retailers, 78.20
Registration of transporters, 78.77
Remedies cumulative, 78.74
Reports, 78.12
  Confidential, 78.80 (3)
Revenue department, enforcement, rules, 78.79
Revocation of license, 78.65
Rules, department to make, 78.79
Special fuel, application for license, 78.48
  Bond, 78.48
  Computation of tax, 78.49
  Dealer defined, 78.45
  Dealer's license, 78.47
  Defined, 78.43
  Notice of cessation of business, 78.50
  Presumption of purpose, 78.53
  Reports, payment, 78.49
  Separate tanks, 78.52
  Tax imposed, 78.40
  Theft, 78.51
  Use defined, 78.44
  User defined, 78.46
Suspension of license, 78.65
Tax imposed, collected, 78.01, 78.40
Tax rate, adjustment in 1987, 78.017, 78.407
  Annual adjustment, 78.015, 78.40, 78.405
Transporters, registration, records, reports, 78.77, 78.78
Visitorial powers of department, 78.80
Wholesaler, application for license, 78.10
  Bond, 78.11
  Collect tax, 78.14
  Computation of tax, 78.12 (4)
  Defined, 78.08
  License, 78.09, 78.10
  Notice of cessation of business, 78.13
  Out-of-state, license, 78.09
  Reports to department, 78.12
  Tax paid is public money, 78.14
  Theft of tax moneys, 78.15
taxation 19a. aviation fuel tax19a. Aviation Fuel Tax
Action to collect tax and penalties, 78.70
Acts forbidden, 78.73
Application for license, form, 78.57 (1)
Attachment to enforce tax, 78.70 (2)
Bond required of licensee, 78.57 (9)
Collection, 78.555
  Information, 78.80 (4)
Computation of tax, 78.58
Definitions, 78.55
Delinquent taxes, interest, 78.68 (4)
Discontinuance of business licensed, 78.57 (8)
Display of license, 78.57 (7)
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