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 § 420.224 - Limitation on resale by city

  1 provisions

  A city may not offer certain tax-sale property for taxes or special assessments while it still holds the purchase certificate or tax deed.

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• United States — Iowa

  Iowa Code § 423.48 - Responsibilities and rights of sellers registered under the agreement

  1 provisions

  This section says registered sellers must collect and remit Iowa sales and use taxes, and it gives registration, audit, and system-processing rules for different seller models.

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• United States — Iowa

  Iowa Code § 357G.8 - Election on proposed levy and candidates for trustees

  1 provisions

  This provision sets election and notice rules for approving an initial district tax, creating an additional tax, and later discontinuing that tax authority.

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• United States — Iowa

  Iowa Code § 123.143 - Distribution of funds — barrel tax fund created

  1 provisions

  Permit fees and taxes collected under this subchapter are allocated to specified funds, and barrel tax money cannot return to the general fund unless the general assembly specifically appropriates it.

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• United States — Iowa

  Iowa Code § 432.12E - Tax credits for wind energy production and renewable energy

  1 provisions

  Taxes imposed under this chapter are reduced by certain tax credits for wind energy production and renewable energy.

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• United States — Iowa

  Iowa Code § 432.12I - Iowa fund of funds tax credit

  1 provisions

  Taxes imposed under this chapter are reduced by a tax credit for investments in the Iowa fund of funds, if the credit is redeemed.

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• United States — Iowa

  Iowa Code § 453A.26 - Liens and actions

  1 provisions

  The chapter’s tax is subject to the lien, collection, and other action provisions in chapter 423, with a priority rule for conflicting sales and cigarette tax liens.

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• United States — Iowa

  Iowa Code § 420.221 - Tax deed to county — city’s option to purchase — city tax levies

  1 provisions

  If a county gets a tax deed for property in a special charter city, the county auditor must notify the city, and the city may buy the county’s interest within three months if a special assessment is still unpaid. The city may use its improvement fund for that payment, and it cannot levy general taxes on the property un

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• United States — Iowa

  Iowa Code § 449.1A - Application

  1 provisions

  If a taxed parcel has been split among different owners who cannot agree on how to divide the tax, any of the parties may file a written application with the board of supervisors to apportion the tax.

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• United States — Iowa

  Iowa Code § 450.64 - Receipt showing payment

  1 provisions

  The department of revenue must promptly send a receipt when tax is paid in full, and a taxpayer who has paid their liability in full may request a receipt for their share if the tax is not paid in full.

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• United States — Iowa

  Iowa Code § 432.12M - Innovation fund investment tax credit

  1 provisions

  Taxes imposed under this chapter are reduced by an innovation fund investment tax credit allowed under section 15E.52.

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• United States — Iowa

  Iowa Code § 257.3 - Foundation property tax

  1 provisions

  School districts must levy a foundation property tax each year, and the county auditor must spread it across taxable property. Special lower rates and timing rules apply to certain reorganized or dissolved districts, and some districts must certify their reorganization or dissolution action by January 1.

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