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

819
TAXATION—Continued
Sales tax
General provisions, 422.1-422.3, 422.42-422.68
Absorbing tax prohibited, 422.49
Action to enforce, no limitation, 422.57
Action to enforce payment, 422.26, 422.56
Adding of tax to price required, 422.48
Administration by tax commission, 422.60-
422.68
Advertising tax assumed, penalty, 422.49
Amount of tax, 422.43
Amusements, 422.43, 422.45
Appeals, 422.55
Beer tax, 124.25, 124.26
Bond
Appeal bond, 422.55
Security for tax payment, 422.52
Bowling alley receipts taxed, 422.43
Building material and supplies, 422.42(10)
Cigarette tax in lieu of sales tax, 98.6(4)
Cigarette tax lien conflict, priority, 98.26
Collection of tax, distress warrant, sale, 422.26,
422.56, 422.59, 445.6, 445.7, 626.29-626.31
Communication service, 422.42, 422.43
Confidential, affairs as, 422.59, 422.65
Correction of errors, 422.66
Costs of hearing taxed, 422.63
County treasurer as agent, 422.64
Credit
Property already taxed, 422.46
Refunds, 422.66, 422.67
Relief agencies, 422.47
Special taxes paid, 422.46
Worthless accounts, 422.46
Credit sales taxable, 422.42(6)
Definitions, 422.42
Educational or religious exemption, 422.45
Electricity, 422.42, 422.43
Examination of retailer's records, 422.50
Exemptions
Constitutional prohibitions, 422.45
Purchases from U. S. government, 422.44
Failure to file return, effect, 422.54
Fair admissions exempt, 422.45(3)
Garnishment to collect tax, 626.29-626.31
Government bodies, sales to exempt, 425.45(5, 6)
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, no 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
Nonpermit sales, 422.53(7)
Notice, manner of service, 422.57
Payment of tax, bond, 422.52
Payments, when made, 422.51(2), 422.52
TAXATION—Continued
Sales tax—Continued
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, 422.45(6)
Retailers, no fixed business place, nonpermit
sales, 422.53(7)
Return of gross receipts, 422.51
Revenue allocated, 425.1
Sale without permit, penalty, 422.58
Seasonal retailers, nonpermit sales, 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
Trade-in property, effect, exemption, 422.45(4)
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
Scavanger sales, 446.18, 446.19
Schools, taxation, see SCHOOLS AND SCHOOL
DISTRICTS, subhead Taxes
Secondary road levy, 309.7
Security of the revenue, 452.1-452.18
Social security tax, 97C.5-97C.il
Soil conservation committee aid, 467A.2
Soil conservation subdistricts, 467A.23-467A.41
Special tax, weed cost assessment, 317.21
State debt, tax to pay distinctly stated, Const.,
Iowa, VII, 7
Stock or securities, 427.13, 429.2, 431.1-431.18,
450.86
Street railways, cities over 125,000, 434.15
Suspension of tax
Aged and infirm persons, 427.8-427.11
Grantee or devisee must pay tax, 427.11
List of suspended taxes kept by auditor, 427.12
Old-age assistance recipient, 427.8-427.11
J Payment, who may pay, 427.11
I Swimming pools, 407.9
Tax aid for railroads, 483.1-483.20
Tax collection for county, deputy collector, 340.2
(6), 341.9
Tax commission, 421.1-421.23
Tax deeds
See also subhead Tax Sales below
Acknowledgment, 448.2
Actions involving validity, 448.4-448.14, 614.22
Adverse claims quieted by affidavit, 448.15-
448.17