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

TAXA 806
TAXATION—Continued
Corporations
Income tax, see subhead below
Property, authorized, Const., Iowa, VIII, 2
Corporation stock, 430.12-431.5
County levies
Bridge bonds, 345.10, 345.13, 346.10
Bridges, interstate, 309.89
County responsibility for state levy, 452.1
Credit, agricultural lands, school tax, 426.1-426.10
Credit unions, what taxable, 533.22
Crop destroyed, taxes remitted, 445.62
Crop pest act costs as tax, 267.17
Dairy industry commission, excise tax on butterfat,
179.5
Deceased person, claim against estate, 635.66
Deductions
See also subhead Exemptions below
Debts deductible, moneys and credits, 429.4-
429.7, 432.8, 432.9, 518.38
Debts not deductible, 429.8-429.10,
Fiduciary entitled to deductions," 429.10
Good-faith debt required, 429.5, 429.6
Income tax, 422.9
Inheritance tax deductions, 450.12
Insurance liabilities deductible, 432.9, 518.38
Offset taxes on outside school tuition, 282.2
Statement of debt on demand, 429.6
Surety liability deductible, 429.7
Deeds, ch 448, see subhead Tax Deeds below
Delinquent taxes, collection, see subhead Collection
by County Treasurer above
Demand for taxes not necessary, 445.36
Deposits of public funds, 453.1-453.8
Descriptions by lots and government tracts, 428.7
Devisee to pay tax, 427.11
Discovery of unlisted property, 443.20
District court jurisdiction, 141.22
Dog tax, 351.19, 351.24
Drainage districts, see DRAINAGE AND LEVEE
DISTRICTS, subhead Taxation
Election, county, submission of tax questions,
345.1-345.15
Electric light and power companies, 428.24-428.33
Electric transmission lines, 437.1-437.15
Employment security, 96.7, 96.8, 96.14, 96.16
Equalization boards, see subhead Assessments
above
Equipment companies, 435.1-435.8
Estates, payment as second class claim, 635.66(2)
Estate tax
General provisions, 451.1-451.13
Additional to inheritance tax, 451.2
Allowance of credit claim, effect, 451.10
Appeal from denial of credit or refund, 451.9
Applicability of inheritance tax law, 451.12
Credit claim, federal estate tax, 451.8-451.11
Definitions, 451.1
Disallowance of credit claim, effect, 451.11
Executor to file return, 451.5
Federal estate tax act, effect, 451.1-451.13
Gross estate computed, 451.3(1)
Invalidation of the law, causes, 451.13
Net estate computed, 451.3(2)
Payment of tax, when due, 451.6
TAXATION—Continued
Estate tax—Continued
Proceeds to general fund of state, 451.7
Property included, 451.2-451.4
Rate and schedule of tax, 451.2
Refund claim, federal estate tax, 451.8-451.11
Tax on net estate, 451.4
Time for filing return, 451.5
Excessive tax prohibited, 444.7
Excise tax
Butterfat sold, 179.5
Grain handled, 428.35
Exemptions
General provisions, 427.1-427.15
Aeronautics registration fees in lieu of taxes,
328.25
Aged or infirm persons, procedure, 427.8-427.11
Agricultural college, state, lands, 427.1(1, 9-11)
Agricultural land school credits, 426.1-426.10
Agricultural produce, 427.1(13)
Aircraft landing areas, state or municipality,
427.1(21)
Armories, 29.60
Art galleries, 427.1(8, 10)
Bank deposits, 429.4
Bees, 427.1(13)
Bonds, revenue, board of regents, 262.51
Business property, owner in military service,
427.1(28)
Capital stock of corporations, 427.1(20)
Cemeteries and crematoriums, 427.1(3, 7, 10)
Cemetery trust fund, 566.1
Chain store tax, 424.3
Charitable, religious, literary, societies, 427.1
(9, 10)
Churches
Business property taxable, 565.1, 565.2
Corporate income, 422.34
Gifts, devises and bequests, 450.4(2)
Property exemption, 427.1(9, 10)
City or town property, 427.1(2)
Classes of property exempt, named, 427.1
Conditions of exemption, 427.1(24-27)
Cornshellers, when mounted on trucks, 321.118
Corporations, 427.1(20, 21)
County property, 427.1(2)
Credit union shares, 533.22
Delayed claims, 423.1(24)
Dogs, licensed, 351.24
Domestic animals, 427.1(13)
Dormitories at state institutions, 262.41
Drainage and road right of way, 427.2
Educational institution endowment property,
427.1(11)
Family equipment, 427.1(16)
Farm equipment, 427.1(17)
Federal bonds, moneys and credits, 420.206,
429.2
Federal lands and property, 1.4, 427.1(1, 18)
Feed grinder on truck, 321.118
Fire equipment and grounds, 427.1(4)
Fire loss, tax remission, 445.62
Food for the family, 427.1(16)
Forests and fruit trees, 161.1, 161.11, 161.12
Fraternal beneficiary association funds, 427.1
(19)