Section 293.13 — Examination Of Books And Papers; Refusal As Misdemeanor.
293.13 EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR. All books, contracts, deeds, instruments, correspondence, and memoranda relating to, or used in connection with, the conveyance of any real property, as set forth in section 293.01, shall, upon request of the commissioner of revenue, be open to inspection or examination. Any person who neglects or […]
Section 293.01 — Tax On Income Reserved To Donor In Conveyance To Educational Institution.
293.01 TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION. When real property shall be conveyed to any educational institution in the state which has or claims to possess the right or privilege of exemption from taxation under or by virtue of the provisions contained in a territorial charter where such property is […]
Section 293.02 — Person.
293.02 PERSON. For all purposes of this chapter, the word “person” shall be construed to include individuals, copartnerships, associations, companies, and corporations. History: (2394-92) Ex1937 c 91 s 2
Section 293.03 — Place Of Taxation; Lien.
293.03 PLACE OF TAXATION; LIEN. Such annuity or income shall have a taxable status in the assessment district wherein is located the real property conveyed under the terms and conditions set forth in section 293.01, and the tax herein provided shall be a specific lien upon all and singular the amounts as they accrue, which […]
Section 293.04 — Annual Report By Taxpayer.
293.04 ANNUAL REPORT BY TAXPAYER. Every person to whom any such annuity or income payments are made or reserved shall, annually, on or before the first day of February, make and file with the commissioner of revenue a report, verified by the person making the same, setting forth the amount of income or annuity received […]