03.06.2013 Views

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

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

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

SHOW MORE
SHOW LESS

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

TAXA 816<br />

TAXATION—Continued<br />

Moneys and credits—Continued<br />

Apportioned between funds, 429.3<br />

Apportionment to district recognized, 444.5<br />

Banks, 430.1, 430.7<br />

Cities apportioned among districts, 429.3<br />

Corporate realty deducted, taxed as realty, 430.6<br />

Corporation stock taxable, 427.13(7), 429.2,<br />

431.1-431.18<br />

County treasurer to list and collect, 429.3<br />

Credits, taxable, defined, 427.13(5), 429.1, 429.2<br />

Credit unions, taxable, 533.22<br />

Currency and notes taxable, 429.2<br />

Debts deductible, 429.4-429.10, 432.8, 432.9, 518.38<br />

Debts not deductible, 429.8, 429.9<br />

Estates and trusts, deductions allowed, 429.10<br />

Exempt from local improvement use, 395.22<br />

Fiduciaries, deductions, 429.10<br />

Flat rate taxation, 429.2, 444.2, 444.5<br />

General list, 427.13, 429.1, 429.2<br />

Good-faith debt, details, 429.5, 429.6<br />

Institutions exempted, 427.1(10)<br />

Insurance companies, 432.8, 432.9, 518.38<br />

Interest bearing bank accounts, 429.14<br />

Items taxable listed, 429.2<br />

Judgments, liens and securities, taxable, 429.2<br />

Levied by supervisors, 429.3<br />

Listing for assessment, 428.3, 428.8, 428.11-<br />

428.13, 428.23, 429.3<br />

Loan corporations, taxation, 429.11-429.13<br />

Local improvements, not taxable for, 395.22<br />

Manufacturer to list, 428.23<br />

Millage levy in lieu <strong>of</strong> other taxes, 429.3<br />

Millage tax uniform, 429.2<br />

Noninterest bearing, tax exempt, 429.4<br />

Place <strong>of</strong> listing and taxation, 428.8, 428.11-428.15<br />

Rate <strong>of</strong> assessment on actual valuation, 429.2<br />

Special charter cities, 420.204<br />

<strong>State</strong>ment <strong>of</strong> debt on demand, 429.6<br />

Stock and moneyed capital, no deductions, 429.9<br />

Student's property exempt, 427.1(10)<br />

Surety liability deductible, 429.7<br />

Motor vehicle fuel tax, 312.2, 324.1-324.80<br />

Motor vehicle license fee in lieu <strong>of</strong> taxes, 321.130<br />

Mulct tax<br />

Houses <strong>of</strong> prostitution, gambling, 99.27-99.31<br />

Liquor nuisances, buildings used, 128.38, 128.39<br />

Municipal taxes, generally, 404.1-404.26<br />

Nonresident's property<br />

Income tax (corporate), 422.32-422.41<br />

Income tax (individual), 422.16-422.21<br />

Inheritances taxed, 450.2, 450.3, 450.11, 450.87-<br />

450.93<br />

Insurance companies, 432.1-432.4<br />

Lien, 445.43-445.45<br />

Personal property taxed, 445.42-445.46<br />

Use tax, 423.4-423.10<br />

Nuisance<br />

Abatement costs, 137.16, 657.7<br />

111 fame, injunction, tax imposed, 99.27, 99.29<br />

Old-age assistance<br />

Levy and collection, 249.36<br />

Suspension and remission <strong>of</strong> taxes, 427.8-427.11<br />

Omitted property, 440.1-440.8, 443.6-443.20<br />

Overpayment, refund, 445.60, 450.94-450.96, 452.16-<br />

452.18<br />

TAXATION—Continued<br />

Payment <strong>of</strong> taxes<br />

Agricultural lands school tax credit, shown on<br />

tax receipt, 426.8<br />

Apportionment <strong>of</strong> installment payments, 445.38<br />

Chain store tax, 424.4, 424.7, 424.12<br />

Circus or show tax, 444.18<br />

Compromise payment, effect, 445.18<br />

Estates, second class claim, 635.66<br />

Fiduciary's report, payment shown, 422.27,<br />

450.58, 682.35<br />

Installment payments, 445.36, 445.38<br />

Installments, when delinquent, 445.37<br />

Interest as penalty for nonpayment, 445.39-<br />

445.41<br />

Legal tender for payment, 445.33<br />

Limitation on penalty and interest collected,<br />

445.20<br />

Migratory personalty, bar in another county,<br />

445.46<br />

Peddler's tax, 444.13-444.17<br />

Railroad tax aid, payment, labor or supplies,<br />

483.19<br />

Receipt given on payment, 445.5, 445.26<br />

Receipt to show agricultural credit, 426.8<br />

Show or circus tax, 444.18<br />

Special charter cities, collection procedure,<br />

420.220-420.229<br />

Time limit on penalty and interest, 445.20<br />

Time <strong>of</strong> payment<br />

Chain store tax, 424.4<br />

Corporation tax, 422.21, 422.38<br />

Estate tax, 451.6<br />

General taxes, delinquent, 445.36-445.39<br />

Income taxes, 422.21, 422.38<br />

Inhertance tax, 450.6, 450.45-450.47, 450.56,<br />

450.63<br />

Installment payments, general taxes, 445.36-<br />

445.39<br />

Personal taxes, 445.40<br />

Sales tax (retail), 422.52<br />

Use tax payments, 423.13<br />

Warrants, what kind accepted, 445.34, 445.35<br />

What receivable in payment, 445.33^445.35<br />

Personal property taxation<br />

Bond to secure tax, 445.45, 446.3<br />

Branch banks, 428.12-428.14<br />

Capital stock, 428.27, 431.1-431.18<br />

Certificate <strong>of</strong> payment in estates, required, 682.2<br />

Certificate <strong>of</strong> payment to close estate, 682.35<br />

Collection, 445.50<br />

Compromise <strong>of</strong> fiduciaries taxed, 682.36<br />

Corporations for pr<strong>of</strong>it, listing property, 428.23<br />

Dealers in ice and coal, 428.10<br />

Delinquent tax list, record, 445.8, 445.9<br />

Dog taxes, 351.15-351.17, 351.24, 368.8(4)<br />

Estate <strong>of</strong> decedent, tax paid to close, 682.35<br />

Estates, compromise to aid final settlement,<br />

682.3<br />

Exemptions, 97B.39, 427.1<br />

Items taxable in general, 427.13<br />

Leases <strong>of</strong> ice and coal dealers, 428.10<br />

Lien <strong>of</strong> tax, 445.29-445.32, 445.43-445.45<br />

Limitation on penalty and interest, 445.20<br />

Listing and assessment, 428.1, 428.4<br />

Manufacturer's supplies, 428.20, 428.21<br />

Merchandise, how assessed, 428.21

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!