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 § 384.2 - Fiscal year and tax year

  1 provisions

  This provision sets city fiscal-year rules and requires city taxes to be certified and collected on a set timetable.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 437A.11 - Lien — actions authorized

  1 provisions

  If a taxpayer does not pay a tax owed under subchapter II, a lien arises on the taxpayer’s property and related rights, and county/city officials must record, index, and later satisfy the lien as required.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 453A.28 - Assessment of tax by department — interest — penalty

  1 provisions

  The department must assess tax and penalties when it finds untaxed or unstamped cigarette sales, and taxpayers must pay interest on tax due.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 427C.12 - Application — inspection — continuation of exemption — recapture of tax

  1 provisions

  The assessor must gather facts about fruit-tree and forest reservations, report them to the county auditor, and certain applications must be inspected before acceptance.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 437B.7 - Lien — actions authorized

  1 provisions

  If replacement tax is unpaid, a lien arises on the taxpayer’s property, and county/city officials must record and manage lien notices and satisfactions.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 448.15 - Affidavit by tax-title holder

  1 provisions

  Certain title holders may file an affidavit after a tax deed is recorded, and adverse claimants must file and then sue within set deadlines or lose the claim.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 437A.7 - Replacement tax imposed on electric transmission

  1 provisions

  A replacement transmission tax applies to people owning or leasing transmission lines in Iowa, with rates based on pole miles and voltage level.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 423.5 - Imposition of tax

  1 provisions

  This section imposes Iowa use tax on listed property, services, and specified digital products, generally at 6%, with a 5% rate for certain vehicles and manufactured housing, and a later reduction of the use tax rate to 5% on January 1, 2051.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 422.11S - School tuition organization tax credit

  1 provisions

  This section gives a school tuition organization tax credit for qualifying contributions, but the taxpayer must file the required certificate and meet the listed eligibility rules.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 445.36A - Partial payments

  1 provisions

  The county treasurer may accept partial tax payments and must apply, apportion, and collect them under specified timing and priority rules.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 359.43 - Tax levy — supplemental levy — districts

  1 provisions

  Township trustees may levy certain annual property taxes for township services, within stated maximum rates, and the clerk must apportion collected taxes into district accounts by set dates.

  Code Open & Chat

• United States — Iowa

  Iowa Code § 422.11F - Investment tax credits

  1 provisions

  Taxes under this subchapter must be reduced by certain authorized investment tax credits.

  Code Open & Chat