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 § 432.12L - Redevelopment tax credit

  1 provisions

  Taxes imposed under this chapter are reduced by a redevelopment tax credit allowed under chapter 15, subchapter II, part 9.

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• United States — Iowa

  Iowa Code § 73A.28 - Public improvement contracts — prohibited terms and exemptions

  1 provisions

  Governmental entities and their construction managers may not require or block labor-organization agreements in public-improvement contracting, and may not condition certain grants or tax incentives on such terms.

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• United States — Iowa

  Iowa Code § 432.12O - Employer child care tax credit

  1 provisions

  Taxes under this chapter are reduced by an employer child care tax credit, and the section is repealed on January 1, 2031.

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• United States — Iowa

  Iowa Code § 331.422 - County property tax levies

  1 provisions

  County boards must certify property taxes each year at their April session for county purposes, subject to the listed state-law limits.

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• United States — Iowa

  Iowa Code § 437A.9 - Failure to file return — incorrect return

  1 provisions

  The director must examine certain returns, determine tax due when a return is incorrect or missing, and notify the taxpayer and county treasurers. The city chief financial officer has the same authority for returns filed under section 437A.8, subsection 2.

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• United States — Iowa

  Iowa Code § 422.17 - Certificate issued by department to make payments without withholding

  1 provisions

  A qualifying nonresident may get a department certificate allowing withholding-free payments if estimated tax is paid on time; if payments later exceed the estimated tax liability, withholding agents must withhold tax.

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• United States — Iowa

  Iowa Code § 452A.56 - Interstate motor fuel tax — reciprocity agreements

  1 provisions

  The director of transportation may make interstate motor fuel tax agreements and adopt rules to carry them out, and the department may join or enter into such agreements.

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• United States — Iowa

  Iowa Code § 331.423 - Basic levies — maximums — adjustments

  1 provisions

  The board may certify annual basic levies, but only within specified rate limits for general and rural county services.

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• United States — Iowa

  Iowa Code § 145A.19 - Special tax

  1 provisions

  Voters in any merged area may vote a special tax at a regular election, for up to five years.

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• United States — Iowa

  Iowa Code § 423.21 - Bad debt deductions

  1 provisions

  Sellers may deduct qualifying bad debts from tax calculations, and may get a refund in some cases, but must pay and report tax if a previously deducted bad debt is later collected.

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• United States — Iowa

  Iowa Code § 328.25 - Fees in lieu of taxes

  1 provisions

  Aircraft registration fees replace other taxes on aircraft, except state sales or use tax.

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• United States — Iowa

  Iowa Code § 74.8 - Designation of tax-exempt public warrants

  1 provisions

  A public issuer of warrants may designate the warrants as tax-exempt public warrants if it follows the federal Internal Revenue Code’s tax-exempt reporting requirements.

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