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 § 422.63 - Amount of tax

  1 provisions

  This provision sets the annual franchise tax as a percentage of net income and gives the applicable percentage for each tax-year period.

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• United States — Iowa

  Iowa Code § 260C.28 - Tax for equipment replacement and program sharing

  1 provisions

  The board of directors may levy certain property taxes for community college equipment replacement and program sharing, but some uses need election approval and education director approval before spending excess revenues.

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• United States — Iowa

  Iowa Code § 446.16 - Bid — purchaser — bidder registration fee

  1 provisions

  This provision covers tax-sale bidding, purchaser designation percentages, bidder registration fees, lien transfer, and registration requirements.

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• United States — Iowa

  Iowa Code § 423.40 - Penalties — offenses — limitation

  1 provisions

  This section requires taxpayers to pay a penalty and interest on unpaid sales or use tax, and it sets criminal penalties for certain tax-related conduct.

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• United States — Iowa

  Iowa Code § 437A.16A - New cogeneration facilities

  1 provisions

  New cogeneration facility property mainly used to produce or deliver electricity is exempt from taxation, but the director and assessor must follow a credit-and-certification process to apply that exemption.

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• United States — Iowa

  Iowa Code § 452A.8 - Tax reports — computation and payment of tax — credits

  1 provisions

  Suppliers, restrictive suppliers, importers, dealers, users, and certain blenders must file fuel-tax returns and pay the tax due on the required schedule.

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• United States — Iowa

  Iowa Code § 404A.4 - Aggregate tax credit award limit

  1 provisions

  The authority cannot award more than $45 million in tax credits in a fiscal year, except in specified cases, and must reserve at least 5% for certain new rehabilitation projects.

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• United States — Iowa

  Iowa Code § 423.33 - Liability of persons for payment of sales or use tax

  1 provisions

  This provision makes purchasers, retailers, event sponsors, successors, and controlling affiliates liable for unpaid sales or use tax in specified situations.

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• United States — Iowa

  Iowa Code § 257.4 - Additional property tax

  1 provisions

  School districts must levy an additional property tax each year, and the department of management sets the levy rate and related aid calculations.

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• United States — Iowa

  Iowa Code § 422.12O - Employer child care tax credit

  1 provisions

  The taxes in this subchapter must be reduced by an employer child care tax credit, and an individual may claim the credit in certain passthrough-income situations.

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• United States — Iowa

  Iowa Code § 423D.4 - Administration by director

  1 provisions

  The director of revenue administers the equipment excise tax, provides reporting forms, and may require registration, permits, and filing rules.

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• United States — Iowa

  Iowa Code § 422.25 - Computation of tax, interest, and penalties — limitation

  1 provisions

  This section sets time limits for the department to examine returns and assess tax, and it sets interest, penalty, payment-crediting, and criminal rules for certain tax filing failures and evasion.

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