Appeals, 78.69
Assignment of license, 78.73 (3)
Attachment to enforce tax, 78.70 (2)
Aviation fuel tax,
Collection, information, 78.80 (4)
Definitions, 78.005
Delinquent taxes:
Interest, 78.68
License denial and revocation program, 73.0301, 73.0302
Write off, 73.03 (27)
Depositories of taxes, 78.12 (5)
Enforcement by revenue department, 78.79
Exceptions and exemptions, 78.01 (2)
Penalties for misuse of exempt dyed diesel fuel, 78.155
Failure to display license, 78.73 (3)
Failure to report or pay, penalties, 78.68, 78.73
Filing date, weekend or holiday, extension, 78.67
Floor tax, 78.22
Frauds, specific prohibitions, 78.73
Garnishment, to collect tax, 78.70 (3)
Holiday, filing date extended, 78.67
Importation in vehicle tanks; rules, penalties, fees, permits, 341.45
Inspection powers of revenue department, 78.80
Inventory of fuels, monthly, 78.66
Licensees:
Cessation of business, 78.13, 78.50
Reports to department, 78.12
Theft of tax moneys, 78.15, 78.51
Vehicles of, separate fuel tanks, 78.215, 78.52
Licensing:
Alternate fuels dealer, 78.47
Procedural requirements, 78.48
Supplier and exporter licenses, 78.09
Procedure, 78.10
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
Misuse of dyed diesel fuel, 78.155
Preferred claim, 78.71
Purchaser to pay tax, 78.01
Rate,
see Tax rate, under this subhead
Receipt of fuel, 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
Seizure and sale, 78.21
Statute of limitations, 78.70 (7)
Suspension of license, 78.65
Tax imposed, 78.01
Alternate fuel tax, 78.40
Floor tax, 78.22
Tax rate:
Alternate fuel tax, 78.40, 78.405, 78.407
Annual adjustment, 78.015
1997 adjustment, 78.017
Transporters, registration, records, reports, 78.77, 78.78
Visitorial powers of department, 78.80
Wholesaler:
Application for license, 78.10
Bond, 78.11
Taxation 12. Occupational Taxes12. Occupational Taxes
Authorized, VIII, 1
Bingo, gross receipts tax, 563.80
Coal docks, 70.42
Drug dealers, 139.88
Grain storage facilities, 70.41
Intoxicating liquor, 139.03
Iron ore concentrate dock, 70.40
Malt beverages, 139.02
Mink farms, owners, 70.425
Petroleum, assessment and collections, 70.421
Tobacco products, 139.76
Refunds to Indian tribes, 139.803, 139.805
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