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

TAX 824
TAX COMMISSION—Continued
Administration of three-point tax law—Con't
Microfilm copies of records, 422.61(4)
Notice of deficiency to taxpayer, 422.25
Oaths administered, fleldmen, auditors, 78.2(7),
421.21
Object of property relief act, 422.2
Payment of tax to commission, 422.62
Penalties charged, 422.25
Photographic copies of records, 422.61(4)
Powers and duties, 422.61, 422.63
Production of books and papers, power, 422.63
Receipts transmitted to treasurer daily, 422.62
Refund certified, method, 422.67
Refund, goods for public purposes, 422.45(6)
Refund of erroneous tax, 422.59, 422.66, 422.67
Remittances payable to state treasurer, 422.62
Returns investigated, procedure, 422.63
Returns of taxpayers confidential, 422.65
Review of corporation income tax, 422.41
Review of individual income tax, 422.28
Rules and regulations prescribed, 422.61(1)
Sales tax law, 422.42-422.59
Statistics published annually, 422.68
Subpoenas, power of commission, 422.63
Tax lien recorded, requirements, 422.26
Unlawful disclosure of facts, penalty, 422.65
Witnesses called, fees, 422.63
Advise and confer with taxing bodies, 421.17(4)
Annual levy for state needs, 8.6(13, a), 444.9(1),
444.22, 444.23
Appointment, 2.40, 421.2, 421.6
Assessment and levy boards, supervision, 421.17
Assessment, erroneous or unjust, 421.17(10)
Assessment of public utilities
General provisions for listing, 428.24-428.33
Electric transmission lines, 437.1-437.15
Express companies, 427.1(20), 436.1-436.12
Freight lines and equipment companies, 435.1-
435.8
Omitted property, procedure, 440.1-440.8
Pipeline companies, 438.1-438.19
Published annually, 17.20
Railway companies, 434.1-434.23
Reassessment and relevy made, 439.1, 439.2
Report required annually, 428.28
Review of utility assessments, 428.30
Special charter cities, law applicable, 420.205
Telegraph and telephone companies, 433.1-
433.15
Utility assessments published annually, 17.20
Assessments equalized, 421.17(1, 2, 10)
Attorney general, duties, 421.19
Auditor, agents and clerks employed, 422.64
Auditor to furnish tax statements, 443.5
Banks or trust companies, disclosure, limitation,
421.17(7)
Beer and malt liquors
Barrel tax, collection, 124.25, 124.26
Commission chairman ex officio member of
state permit board, 124.2-124.4
Form of bond prescribed, 124.8
Permit, "A", power to issue or revoke, 124.5
Trains, special permit, bonds, 124.14
Beer enforcement fund, state fees, 124.5
Bonds, official, 422.60, 422.64(4)
TAX COMMISSION—Continued
Bonds of municipalities, levy by commission to
pay, 346.16, 346.17, 444.20
Books, records, produced, 421.17(7), 422.63(1)
Budget submitted, 8.23-8.28, 421.12, 422.64
Chain store tax law
Administration by commission, 424.10
Hearings, powers, 424.11
Law applicable, 424.1-424.16
Rules published by commission, 424.10
Chain store tax recording fee paid, 424.7
Chairman of commission
Ex officio member of beer permit board, 422.65,
422.66
Powers, 421.9
Cigarette law
Assistant to administer and enforce, 98.25(3)
Auditors employed, 98.30
Enforcement, power, 98.8(4), 98.25
Forms, authorized to prescribe, 98.15
Injunction, unfair sales, 551A.10
Permits, authority to issue, 98.13
Reports from permit holders, to require, 98.15
Revocation of permit, 551A.11
Rules and regulations, powers, 98.25(2)
Stamping machines, authority to purchase,
98.12
Stamps requisitioned from comptroller, 98.7
Stamps sold only by commission, 98.8
Tax paid to commission, 98.6
Unfair sales practices, ch 551A
City bonds, levy to pay, 444.20
Comptroller certifies general state levy, 8.6(13, a)
Confidential information obtained
Bank or trust companies, limitation, 421.17(7)
Divulging facts unlawful, 422.65
Illegal examination or copy of papers, 422.65
Inheritance tax, 450.68
Loan companies, limitation, 421.17(7)
Power to require, 421.17
Violation, penalty, 422.65(2)
Corporate powers, false use, action, 422.40
Counsel from attorney general, how paid, 13.5
County assessor's duties, 441.17
County attorney's duties, 421.19
County bonds, filed, levy to pay, 346.16, 346.17
County treasurer's losses, levy, 334.19
Creation of commission, 421.1
Defective administration remedied, 421.17(11)
Definitions in three-point tax act, 422.2-422.4,
422.32, 422.42
Depositions, authority to take, 421.17(8)
Discovery of property not taxed, 421.17(15)
Distress warrants, 422.26, 422.39, 422.56, 445.6,
445.7, 626.29-626.31
Employees and assistants employed, 421.12
Employees, field audit staff members, 422.62
Employees, fleldmen and auditors, oaths, power
to administer, 78.2(7)
Employees not to prepare returns, 421.17(5)
Employees, salaries, 422.64
Enforcement of penalties, 421.17(5)
Enforcement of the law
Attorney general and state agents, 98.25(3)
County attorney or peace officer, 98.25(3)