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 § 452A.22 - Tax collected on exempt fuel

  1 provisions

  A licensee must return any excess tax paid to the purchaser, and if the excess is not returned, remit that amount to the department.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 422.12P - Public safety officer moving expense — tax credit

  1 provisions

  This section gives a refundable Iowa tax credit for qualifying moving expenses for a new resident who becomes a full-time public safety officer.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 422D.5 - Property tax levy

  1 provisions

  A county may levy an emergency medical services tax if the tax rate is set by the board of supervisors, the election requirement is met, and the section 422D.1 limit is followed.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 420.222 - Unpaid city taxes certified to county auditor

  1 provisions

  The city treasurer must promptly certify to the county auditor a statement of unpaid city general taxes, interest, penalties, costs, and any unpaid special assessments on the affected parcels after a county tax deed is issued.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 443.1 - Consolidated tax

  1 provisions

  Uniform taxes in a township or school district must be combined into one consolidated tax entry, and each receipt must show the percentage levied for each separate fund.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 476B.9 - Registration of tax credit certificates

  1 provisions

  The department must create systems to register wind energy production tax credit certificates and verify claimed credits and transfers.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 443.2 - Tax list

  1 provisions

  The county auditor must prepare the tax list each year, enter required property and tax details, balance the totals, and round each property’s total tax due to the nearest even whole dollar.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 437B.17 - Return and payment requirements

  1 provisions

  Water utilities with property subject to the statewide property tax must file a return and the taxpayer must calculate and pay the tax when filing, unless the liability is $1 or less.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 450B.5 - Ratio of applicable tax

  1 provisions

  This provision explains how to calculate the additional inheritance tax tied to qualified use valuation.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 432.1B - Health maintenance organization — medical assistance program — premium tax

  1 provisions

  Health maintenance organizations subject to this section must pay premium taxes and make two prepayments; late payment can lead to license suspension or revocation.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 465A.4 - Payment in lieu of property taxes

  1 provisions

  The department’s director must request funding to pay next year’s property taxes on eligible open space property, and the county treasurer must certify the taxes due.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 418.11 - Sales tax increment calculation

  1 provisions

  The department of revenue must calculate quarterly sales tax increment amounts, and each governmental entity must help identify retail establishments collecting sales tax in its area.

  Code Open & Chat