Visitorial powers of department, 78.80
Taxation 3. Beverage Taxes3. Beverage Taxes
Appeals, 139.094
Assessment, 139.092
Audits, 139.092
Collection, 139.115
Compulsory testimony, immunity, 139.20
Confidentiality of returns, 139.11 (4)
Exclusions, 139.04
Exemption from tax, 139.03 (5)
Homemade products, untaxed, 139.04 (1)
Industrial permittees, untaxed, 139.04 (7m)
Inspection of records, premises, 139.08 (4)
License, forfeit upon conviction of tax evasion, 139.25 (10)
Liquor:
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 dept. 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
TAXATION 4. Cigarettes4. Cigarettes
Generally
, 139.30 to 139.45
Administration, 139.39
Appeals, 139.355
Compulsory testimony, 139.39 (5)
Confidentiality of returns and records, 139.38 (6)
Confiscation, 139.40
Definitions, 139.30
Delinquent, write off, 73.03 (27)
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)
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 5. Controlled Substances and Marijuana5. Controlled Substances and Marijuana
Generally
, 139.87 to 139.96

Adjustments, 72.33
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