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 § 161E.15 - Taxes canceled

  1 provisions

  A county treasurer may cancel taxes or tax assessments on land bought by the federal government for flood control projects if the tax was already extended but was not yet a lien when the land was acquired.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 423.45 - Refunds — exemption certificates

  1 provisions

  This section lets excess sales tax be returned to the consumer or user, and it sets rules for exemption certificates, fuel exemption certificates, and related review and documentation.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 441.40 - Costs, fees, and expenses apportioned

  1 provisions

  The clerk of the court must certify assessed appeal costs to the county treasurer, and the county treasurer must apportion, deduct, certify, and pay the costs as described.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 403.19 - Division of revenue from taxation — tax increment financing

  1 provisions

  This provision lets a municipality divide certain tax revenues in an urban renewal area and sets filing, certification, payment, and special-fund rules.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 421.27 - Penalties

  1 provisions

  This section sets penalties for late filing, late payment, willful noncompliance, incorrect payment methods, and fraudulent refund or benefit claims, and it lists waiver conditions for some penalties.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 453E.5 - Sales and excise taxes on sales and delivery sales of devices — examination of records and premises — subpoena for witnesses and papers

  1 provisions

  Device sales and delivery sales are subject to Iowa sales/excise taxes, and permit holders and retailers must remit those taxes electronically; the department may inspect premises and records.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 450.10 - Rate of tax

  1 provisions

  This provision sets inheritance tax rates for property or income passing to different recipients, with lower rates for certain close relatives and no tax for the surviving spouse and lineal family members.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 425.16 - Additional tax credit

  1 provisions

  Qualified homestead owners or renters may get a property tax credit or rent reimbursement, and specified agencies administer the program.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 437.10 - Levy and collection of tax

  1 provisions

  The board of supervisors must record the revenue statement and enter an order in its minute book, the county auditor must send copies of the order, and the county treasurer must handle the collected taxes as other real-estate taxes.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 99D.14 - Race meetings — tax — fees — tax exemption

  1 provisions

  Licensees must pay specified taxes and fees, and local taxing authorities may tax certain racetrack property if they adopt a resolution.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 468.395 - Collection of tax

  1 provisions

  The board of supervisors must make the assessment, the county auditor must record it as drainage taxes, and the county treasurer must collect it like general taxes.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 437A.24 - Records

  1 provisions

  Certain utility and tax-subject entities must keep specified tax-related records for five years.

  Code Open & Chat