Section
39A.01 Authority to levy tax; purpose of tax
39A.02 Definitions
39A.03 Imposition of tax
39A.04 Collection at source
39A.05 Annual return; filing
39A.06 Credit for tax paid to other municipalities
39A.07 Estimated taxes
39A.08 Rounding of amounts
39A.09 Requests for refunds
39A.10 Second municipality imposing tax after time period allowed for refund
39A.11 Amended returns
39A.12 Limitations
39A.13 Audits
39A.14 Service of assessment
39A.15 Administration of claims
39A.16 Tax information confidential
39A.17 Fraud
39A.18 Interest and penalties
39A.19 Authority of Tax Administrator; verification of information
39A.20 Request for opinion of the Tax Administrator
39A.21 Board of Tax Review
39A.22 Authority to create rules and regulations
39A.23 Rental and leased property
39A.24 Savings clause
39A.25 Collection of tax after termination of chapter
39A.26 Adoption of RITA rules and regulations
39A.99 Violations; penalties