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

823 TAXA—TAX
TAXATION—Continued
Use tax—Continued
Foreign retailer, security given, 423.10
Foreign state tax deducted, 423.25
Fraud in making return, 423.19
Garnishment to collect, tax, 626.29-626.31
Imposed on tangible property, 423.2
Incorrect return filed, remedies, 423.16
Liability of user, 423.14
Lien of tax, 423.17
Motor vehicles, 423.1(7, 9), 423.8
Motor vehicles, new, tax imposed, 423.7
Motor vehicle tax in lieu of sales tax, 423.8
Motor vehicle, tax paid before registration, 423.7
Nonresident retailer, 423.10
Payment to commission, time, 423.6, 423.13,
423.14
Penalties for violations, 423.17-423.20
Prima-facie evidence of use, 423.5
Proceeds, road use tax fund, 423.24
Processing of property defined, 423.1(1)
Purchases from U. S. government, 422.44, 423.3
Rate of tax imposed, 423.2
Reciprocity between states, 423.25
Records kept by retailer, 423.21
Return required, 423.13, 423.14
Returns and reports
Business records required, 423.21
Extension of time, 423.13, 423.14
Failure to file, 423.16, 423.18, 423.20
Fraudulent returns, penalty, 423.19
Reports on motor vehicles, 423.7, 423.8
Retailers' list of agents, 423.9
Sales tax report, use tax credit, 423.8
Revenue to road use tax fund, 423.24
Revoking permits, grounds, 423.22
Sales both in and out of state taxed, 423.9
Sales tax paid exempts property, 423.9
Securities sold for tax, 423.15
Tangible personal property
Definition, 423.1(4)
Exemptions
Counties purchasing from U. S., 422.44, 424.6
Industrial materials, government, 424.6
Municipalities purchasing from U. S.,
422.44, 424.6
Purchase by individual from U. S. government,
subject to tax, 422.44, 423.3
Taxation in another state, 423.25
Tax collected, debt to state, 423.12
Tax on gas, electricity, water, 423.1(4)
Treasurer, oaths administered, 421.21
Use defined, 423.1(1)
User personally liable, 423.14
Violations, penalties, 423.17-423.20
Valuation
Aggregate certified to commission, 443.5
Corporation stock, 431.3, 431.4
Uniformity, 421.17(2)
Utilities, 60 percent of actual value, 428.28
Violations
Assessment, see subhead Assessments above
Chain store tax, 424.13
Disclosing information contained in income tax
returns, 422.20
TAXATION—Continued
Violations—Continued
Excessive levy, auditor to reduce, 444.7
Excessive tax, penalty, 444.7
Income tax, 422.25, 422.40, 422.63
Inheritance tax violations, 450.50, 450.69
Officers misconduct in tax sales, 446.26, 446.37
Peddlers without license, 444.17
Resisting collectors, 445.2
Sales tax, 422.49, 422.58, 422.63
Show or circus without license, 444.19
Use tax, penalties, 423.11, 423.19
Void taxes for public contract or bonds, 23.16
Voted tax, rescission forbidden, 345.12
Voting machines, levy to purchase, 52.3
Waterworks, 428.24-428.33
Weed law assessments, 317.21
Withholding by employer, old-age assistance tax,
249.36
TAX COMMISSION
General provisions, see STATE OFFICERS AND
DEPARTMENTS
Abstract of taxable property to auditors, 441.45,
443.5
Actions, evidence, crimination, immunity, 622.15
(16), 622.16
Actions prosecuted by commission, 421.20
Actions, where brought, effect, 421.20
Administration of tax law, 421.17(1-10)
Administration of three-point tax law
Appeals to district court, 422.29, 422.41, 422.55
Assistants employed and removed, 422.64
Authority to administer act, 422.60
Bond premium, paid from tax proceeds, 422.60
Bonds of officers and employees, 422.64(4)
Bonds required of members, 422.60
Books and records, production, 422.63(1)
Classification of three-point tax law, 422.1
Confidential nature of information, 422.65
Corporation income tax law, 422.32-422.41
Costs of hearing taxed, 422.63
County treasurer's office utilized, 422.64(5)
Credit for erroneous tax, 422.66
Definition, 422.3, 422.4, 422.32, 422.42
Depositions authorized, 422.63
Designated as property relief act, 422.2
Destruction of useless records, 422.61(3, 4)
Districts, state divided into, 422.61(2)
Employees administer oaths, 78.2(7), 421.21
Employees, salaries, bonds, 422.64
Errors corrected, refunds, 421.17(10), 422.66
False tax return, penalty, 422.25(8)
Field audit staff members, 422.62
"Fiscal year" defined, 422.4(5)
Fraudulent returns investigated, 422.63
Fund excess transferred, 422.62
Hearings on taxpayer's return, 422.63
Income tax, corporations, 422.32^22.41
Income tax, individual, 422.4-422.31
Information deemed confidential, 422.65
Interest, rate and penalty, 422.25
Investigation of taxpayer's income, 422.63
Limitation for refund claim, 422.66
Limitation on hearing examinations, 422.63
Limitation on scope of hearing, 422.63