Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
2,015 matching statutes
United States — Iowa
1 provisions
The department of management must calculate and adjust property tax revenues for school districts, and the department of education must pay property tax adjustment aid.
United States — Iowa
1 provisions
Bonds or other indebtedness issued contrary to this subchapter, and any tax levied to pay them or their interest, are null and void.
United States — Iowa
1 provisions
This chapter ends when the earlier of two events happens: the tax rate increase described here takes effect, or July 1, 2039.
United States — Iowa
1 provisions
If a report, claim, tax return, statement, or payment is sent by United States mail and is registered or certified, an authenticated post office record counts as evidence of delivery, and the registration or certification date is treated as the postmark date.
United States — Iowa
1 provisions
The department may provide or authorize cigarette stamping machines or devices for permit holders.
United States — Iowa
1 provisions
This provision defines several tax terms used in the chapter, including “Internal Revenue Code,” “qualified real property,” “qualified use,” “cessation of qualified use,” “qualified heir,” and “taxpayer.”
United States — Iowa
1 provisions
This section tells state and county officials how to calculate, report, allocate, and adjust replacement tax revenues.
United States — Iowa
1 provisions
This provision lists people and entities to whom a security freeze or protected consumer security freeze does not apply.
United States — Iowa
1 provisions
This section assigns replacement tax revenues among local taxing districts and sets reporting and payment deadlines for the director, department of management, county treasurers, and certain utility members.
United States — Iowa
1 provisions
A taxpayer claiming the wind energy production tax credit must attach one or more tax credit certificates to the return, meet extra rules if the credit is used against chapter 423 or 437A taxes, and cannot use a certificate for certain earlier or expired tax periods.
United States — Iowa
1 provisions
Renewable energy tax credit certificates may be transferred, but only once, and transferees must get replacement certificates before claiming the credit.
United States — Iowa
1 provisions
This section gives an eligible taxpayer a historic preservation tax credit and sets rules for transferring, claiming, refunding, and carrying forward the credit.