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 § 432.12C - Investment tax credits

  1 provisions

  Tax under this chapter is reduced by investment tax credits for qualifying businesses and by credits under sections 15.508 and 15.496.

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• United States — Iowa

  Iowa Code § 437B.5 - Failure to file return — incorrect return

  1 provisions

  The director must review certain filed returns, determine tax due if a return is incorrect, and notify the taxpayer and county treasurers.

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• United States — Iowa

  Iowa Code § 455H.309 - Incremental property taxes

  1 provisions

  Cities and counties may use ordinance-based incremental property taxes to reimburse response-action costs, and they must place the taxes in a special fund and reduce them by 25% each year starting in year four.

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• United States — Iowa

  Iowa Code § 260E.4 - Incremental property taxes

  1 provisions

  If program costs are funded by incremental property taxes, the board of directors must pass a resolution dividing certain taxes under section 403.19. The community college may pledge the resulting special fund to pay project certificates.

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• United States — Iowa

  Iowa Code § 452A.84 - Transfer to marine fuel tax fund

  1 provisions

  The treasurer of state must transfer certain motor fuel tax money to the marine fuel tax fund.

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• United States — Iowa

  Iowa Code § 569.8 - Title under tax deed — sale — proceeds

  1 provisions

  A county selling a parcel acquired by tax deed must follow the cited procedures, the auditor must record the deed right away, and the assessor must enter the parcel for assessment after the transfer date.

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• United States — Iowa

  Iowa Code § 423.34A - Exclusion from liability for purchasers

  1 provisions

  A purchaser may be relieved from sales/use tax liability, interest, and certain penalties if the nonpayment was not fraudulent, willful, or intentional and the purchaser relied on erroneous tax data from specified sources.

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• United States — Iowa

  Iowa Code § 423B.4 - Payment — penalties

  1 provisions

  Taxpayers must pay the local vehicle tax when renewing vehicle registration, and the county treasurer cannot renew the registration until the tax is paid.

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• United States — Iowa

  Iowa Code § 428A.3 - Who liable for tax

  1 provisions

  Anyone who transfers land or similar real property by a deed or other instrument subject to this chapter’s tax is liable for the tax; public officials are not liable for instruments they execute in connection with official duties.

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• United States — Iowa

  Iowa Code § 403A.10 - Tax exemption and payments in lieu of taxes

  1 provisions

  Property acquired or held under this chapter is exempt from taxes and special assessments, and a municipality may make payments instead of taxes if consistent with the chapter’s housing purposes.

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• United States — Iowa

  Iowa Code § 444.7 - Excessive tax prohibited

  1 provisions

  The board of supervisors and county auditor must not set or carry a tax for a public purpose above the amount authorized by law, and the county auditor must not record an illegal levy.

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• United States — Iowa

  Iowa Code § 453A.6 - Tax imposed

  1 provisions

  This provision imposes an Iowa cigarette tax, sets who must pay it and when, exempts some small personal-use quantities, and adds special rules for cigarette vending machines.

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