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 § 432.12D - Endow Iowa tax credit

  1 provisions

  The tax under this chapter is reduced by an Endow Iowa tax credit authorized by section 15E.305.

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• United States — Iowa

  Iowa Code § 508C.15 - Tax exemptions

  1 provisions

  The association does not have to pay state or local fees and taxes, except taxes on its real property.

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• United States — Iowa

  Iowa Code § 422.10C - Sustainable aviation fuel tax credit

  1 provisions

  The section says sustainable aviation fuel tax credits may not be issued before July 1, 2026, may not be claimed before September 1, 2026, and the section is repealed on January 1, 2037.

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• United States — Iowa

  Iowa Code § 423D.2 - Tax imposed

  1 provisions

  A 5% tax is imposed on equipment sold or used in Iowa, and certain retailers or users must collect and pay it to the department.

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• United States — Iowa

  Iowa Code § 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period

  1 provisions

  The department may examine filed returns, assess tax, and issue notices of assessment; unfiled returns can be estimated, and some limitation periods are unlimited.

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• United States — Iowa

  Iowa Code § 448.16 - Claims adverse to tax title barred

  1 provisions

  If an adverse claim to a tax title is made, the claimant must file it with the county recorder within 120 days and later sue to enforce it within 60 days after filing.

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• United States — Iowa

  Iowa Code § 427B.19 - Assessor and county auditor duties

  1 provisions

  The assessor must report property valuations to the county auditor each year, and the county auditor must prepare and send a statement to the department of revenue by the stated deadlines.

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• United States — Iowa

  Iowa Code § 432A.8 - Filing tax return

  1 provisions

  Insurers liable for the tax must file a return with the commissioner of insurance by June 1 each year and pay any tax due to the director of revenue.

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• United States — Iowa

  Iowa Code § 437B.20 - Records

  1 provisions

  Certain water utilities must keep specified tax and property records for five years.

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• United States — Iowa

  Iowa Code § 432.12N - Hoover presidential library tax credit

  1 provisions

  Taxes imposed under this chapter are reduced by the Hoover presidential library tax credit allowed under section 15E.364.

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• United States — Iowa

  Iowa Code § 422.12A - Adoption tax credit

  1 provisions

  This section gives a refundable adoption tax credit for qualified adoption expenses, capped at $5,000 per adoption.

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• United States — Iowa

  Iowa Code § 437B.19 - Deposit of tax proceeds

  1 provisions

  Revenue from the statewide property tax must be deposited in the state general fund, then split between the departments of management and revenue when appropriated.

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