Esheria Regulatory Atlas

Tax law in United States — Iowa

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

  Iowa Code § 179.5 - Excise tax — administration of moneys — appropriation

  1 provisions

  This provision imposes an excise tax on milk producers and sets out who must collect, remit, report, hold, transfer, and refund the tax.

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• United States — Iowa

  Iowa Code § 445.3 - Actions authorized

  1 provisions

  The county treasurer may sue to collect taxes, but timing limits apply before tax-collection actions can begin.

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• United States — Iowa

  Iowa Code § 357H.9 - Incremental property taxes

  1 provisions

  Boards of trustees in rural improvement zones must file an annual tax increment financing report with the department of management by December 1 after the fiscal year ends.

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• United States — Iowa

  Iowa Code § 420.223 - Purchase by city at tax sale

  1 provisions

  A special charter city that collects its own taxes may buy real estate at a tax sale when certain taxes or special assessments have been unpaid for two years or more after delinquency.

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• United States — Iowa

  Iowa Code § 423.36 - Permits required to collect sales or use tax — applications — revocation

  1 provisions

  Retailers generally must get a sales or use tax permit before doing taxable retail business in Iowa, and the department can revoke permits for noncompliance or delinquent tax issues.

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• United States — Iowa

  Iowa Code § 437A.14 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty

  1 provisions

  This provision sets refund and credit procedures for replacement tax and related levies, and makes disclosure of certain utility-delivery information confidential.

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• United States — Iowa

  Iowa Code § 450.94 - Return — determination — appeal

  1 provisions

  This section requires certain taxpayers to file an inheritance tax return by the end of the ninth month after death, unless filing is not required under cited exceptions.

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• United States — Iowa

  Iowa Code § 423A.4 - Locally imposed hotel and motel tax

  1 provisions

  Cities, counties, and certain land use districts may adopt a local hotel and motel tax, up to 7%, but only with the required local process and voter approval.

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• United States — Iowa

  Iowa Code § 589.16A - Defect in tax sale proceeding

  1 provisions

  An action based on defects in a tax sale proceeding generally cannot be started after July 1, 1987, if the tax sale occurred before July 1, 1986.

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• United States — Iowa

  Iowa Code § 453A.46 - Distributors, monthly returns — interest, penalties

  1 provisions

  Distributors and certain consumers must file monthly tobacco-tax returns, remit the tax due, and file electronically unless an alternative method is allowed.

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• United States — Iowa

  Iowa Code § 331.512 - Duties relating to taxation

  1 provisions

  The auditor must complete a long list of county tax-administration tasks, including adding specified levies to the tax list, handling tax credits and exemptions, sending certain property-value orders to local officials, and updating tax books when apportionment orders are made.

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• United States — Iowa

  Iowa Code § 422.16B - Pass-through entity composite returns

  1 provisions

  Pass-through entities must file and pay a composite return for nonresident members, unless a listed exception applies.

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