1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

725 SALE—SANI
SALES TAX—Continued
Exemptions
Constitutional prohibitions, 422.45
Purchases from U. S. government, 422.44
Failure to file return, effect, 422.54
Fair admissions exempt, 422.45(4)
Garnishment to collect tax, 626.29-626.31
Gross receipts, retail sales, taxed, 422.43
Heat, 422.43
Incorrect return filed, effect, 422.54
Information confidential, 422.59, 422.65
Itinerant merchant, nonpayment revokes license,
81.9(1)
Itinerants, temporary permit required, 422.53(7)
Juke boxes, 422.43
Lien of tax, priority, 422.26, 422.56
Limitation of actions, not apply, 422.57(2)
Manufacturer, supplies used, 422.42(11)
Motor vehicle fuel, deducted from refund, 422.52
(4)
Motor vehicle registration refused when tax
unpaid, 321.30
Municipal utility sales taxed, 422.43
Notice, manner of service, 422.57
Oleomargarine tax, 194.1-194.13
Payment of tax, bond, 422.52
Payments, when made, 422.51(2), 422.52
Penalties, offenses, 422.49, 422.58
Penalties, unpaid, enforcement, 422.58(1)
Permit revocation, reissuance, 422.53
Permits required, application, fee, 422.53
Place of business, 422.42(12)
Property exempt, 422.45
Property subject to tax, 422.43, 422.45
Records required, 422.50
Refund, erroneous tax paid, 422.66, 422.67
Refund, goods for police purposes, 422.47(4)
Retailers, no fixed business place, permits,
422.53(7)
Return of gross receipts, 422.51
Revenue allocated, 425.1
Sale without permit, penalty, 422.58
Seasonal retailers, temporary permit, 422.53(7)
Service of notice, manner, 422.57
Statistics published, 422.59, 422.68
Statute applicable to sales tax, 422.56
Steam sales, when not taxed, 422.42
Subpoenas issued, 422.63
Tax assumption by retailer illegal, 422.49
Tax computed, appeal, 422.54, 422.55
Tax imposed, 422.43
Temporary permits, requirements, 422.53(7)
Trade-in property, effect, exemption, 422.45(5)
Transient merchants, permit required, 81A.5
Unlawful acts, 422.49, 422.58
Utility sales, municipal, taxed, 422.43
Vending machines, 422.42(12)
Violations
Failure to make returns, penalty, 422.58(2)
False or fraudulent return, felony, 422.58
Penalty, 422.49, 422.58
Water service, exception, 422.42, 422.43
SALINE LANDS
Condemnation, water power purposes, 470.3
Land office records kept, 10.2
SALT
Storage in bonded warehouse, 543.1(4)
Weight per bushel, 210.10
SAMPLE, SALE BY
Implied warranties, 554.17
SANATORIUMS
City hospitals, see HOSPITALS
County hospitals, see HOSPITALS
Detention hospitals, see HOSPITALS
Fraternal beneficiary associations, 512.62-512.72
Indigents hospital, ch 255, see UNIVERSITY OF
IOWA (IOWA CITY), subhead Hospitals
Insane hospitals, county and private, see INSAN­
ITY
Insane hospitals, state, 226.1-226.34
Liquor law provisions
Medical purposes, permit, use for, 123.27
Wholesale druggists, permit, use for, 131.7
Nursing homes, 135C.1-135C.22
Tuberculosis sanatoriums
County construction of buildings, 254.2, 254.3
County to arrange for indigents, 254.1, 254.4
Inspection by state department of health, 254.5
Refractory patients controlled, 254.6, 254.7
State tuberculosis sanatorium, 262.7, 271.1-
271.16
SAND
Conservation commission, removal supervision,
111.52-111.56
Contract carriers, 327.23
Weight per bushel, 210.10
SAND BARS
Survey and sale, 568.1-568.25
SAND PUMPS
Fish screens not required, 109.14
SANITARY DISTRICTS
Appeal to district court, 358.23
Bases for rates, changes, 358.20
Bonds issued as in cities, 358.21, 394.6
Condemnation proceedings authorized, 358.17
Contiguous territory incorporation, 358.1
Corporate body, districts as, 358.11
Damage liability beyond its limits, 358.16
Election, ballots, canvass, 358.7
Expenses and cost of election, 358.8
Hearing on petition and order, 358.5
Incorporation, contiguous territory, 358.1
Indebtedness, limitation, 358.21
Jurisdiction, records, 358.3
Notice of election, 358.6
Notice of hearing, 358.2
Petition to supervisors, contents, 358.2
Powers, 394.11
Proceedings of board need not be published, 358.3
Rentals and charges, equitable, established, 358.20
Sale of property not needed, 358.17
Seal, corporate, adopted, 358.11
State-owned land included, trustees appointed,
358.9
Treasurer to collect and disburse moneys, 358.19