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

TAXA 804
TAXATION—Continued
Budget requirements, local, prerequisites to levy
of tax, 24.1-24.33
Building and loan associations, 431.6-431.18, see
BUILDING AND LOAN ASSOCIATIONS
Business tax on corporations, see subhead Income
Tax (Corporate) below
Butterfat excise tax, 179.5
Cancellation of tax
Aged or infirm persons, 427.8-427.11
Old-age assistance recipient, 427.9, 427.10
Capitation tax, federal limitation, Const., U. S.,
1,9
Certificate of taxes due by treasurer, 445.23-445.26
Certificates, see subhead Tax Sales below
Chain store tax
Actions to collect, 424.7-424.9
Amount of tax, 424.4
Appeals, bond, 424.5, 424.6
Assessment by commission, 424.5
Business exempt from tax, 424.3, 424.16
Chain store system defined, 424.2(7)
Cited as "chain store tax act", 424.1
Collection by action, 424.7
Collection of tax, same as taxes, 424.7
Commission to enforce law, 424.10
Conditional sale included, 424.2(3)
Definitions, 424.2
District court appeals, decisions, 424.6
Estimation of tax by commission, 424.5
Examination of books, 424.11
Exemptions, 424.3, 424.16
Gross receipts defined, 424.2(8)
Incorrect return filed, 424.5
Leasing of stores, effect, 424.2(7)
Lien of tax, recording, 424.7
Limitation on actions, 424.9
Notices served, 424.8
Occupational tax, 424.14
Partial invalidity of law, effect, 424.15
Payments, credit to general fund, 424.12
Period for which tax due, 424.4
Recording of tax lien, 424.7
Returns, failure to file, 424.5, 424.13
Returns required, 424.5
Scope of act, 424.16
Stores located out of state, 424.2(7)
Time due, 424.4
Title of act, 424.1
Village stores exempted, when, 424.16
Violations, penalties
Failure to file return, 424.13
False or fraudulent returns, 424.13
Incorrect return, effect, 424.5
Churches, business property taxable, 565.1, 565.2
Churches, exemption, 427.1(9, 10), 450.4(2), 565.1,
565.2
Cigarettes, 98.1-98.41
Cigarette tax, lien priority, 98.26
Circus or show tax, 444.18
Cities and towns, general provisions, 404.1-404.26
City or town levies, see subhead Levies below
City or town special assessments, see subhead
Assessments above
Claim against estate, priority, 635.66
Collection by county treasurer
General provisions, 445.1-445.62
TAXATION—Continued
Collection by county treasurer—Continued
Actions authorized, 443.13, 445.3, 445.4
Applicable statutes, 445.4
Apportionment, failure, penalty, 445.38, 445.57,
445.58
Attachment actions authorized, 445.4
Attachment, wrongful, county liable, 445.4
Authority, tax list as justification, 443.4, 445.1,
446.3
Bridge, taxes of city, 381.14
Certificate of railway aid, 483.16
Charter city taxes, exclusive procedure, 420.229
Cigarette tax, 98.35
Circus or show tax, 444.18
City and town taxes and assessments, 404.3,
420.204
City or town taxes, warrants not receivable,
445.35
Collectors appointed, 445.47-445.52
Communication companies, tax, 433.9, 433.10
Compromise, charter cities, 420.228
Compromise of tax, 445.16-445.18, see also subhead
Compromise of Tax below
County for another county, 445.53-445.56
County responsible to state, 452.1
County taxes, county warrants receivable,
445.34
Delinquent taxes
Apportionment when collected, 445.57, 445.58
Brought forward on list to hold lien on realty,
445.10
Certificate, fiduciary payment, 422.27, 682.35
Certificate of tax due, issuance, 445.23-445.25
Collection by another county, 445.53-445.56
Collection by sheriff or constable, 445.49
Collectors appointed, 445.47-445.52
Compensation of collectors, 445.48
Compromise, 445.16-445.19
Compromise, charter cities, 420.228
Current year, when delivered, 445.51
Delivered for collection, time, 445.51
Distress and sale, 445.6, 445.7, 445.47, 445.49
Distress warrant, form, 445.7
Entries of personal taxes, method, 445.8-
445.10
Entry on tax list to hold lien, 445.10
Information as to amount due, 445.23-445.27
Interest misapplied, recovery, 445.58
Interest rate, exceptions, 445.39-445.41
Interest to general fund, 445.52, 445.57, 445.58
Lien of personal taxes, 445.29-445.32
Lien on migratory property, 445.42-445.45
Limitation on penalty and interest, 445.20
Limitation on penalty and interest, charter
cities, collect own taxes, 420.248
Notice given by treasurer, 445.1
Old-age assistance head tax, 249.36
Penalties, 445.6, 445.39-445.41, 445.55
Penalties misapplied, recovery, 445.58
Penalties to general fund, 445.52, 445.57, 445.58
Personal delinquent taxes, collector, 445.50
Personal taxes entered, 445.8, 445.9
Personalty, separate books, 445.8, 445.10
Realty, brought forward on list, lien, 445.10
Record and contents of list, 445.9
Special assessments, 404.3, 445.11-445.15
Tax sales and deeds, effect, 445.10