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 § 437B.3 - Replacement tax imposed on delivery of water

  1 provisions

  This section imposes a replacement delivery tax on water utilities that deliver water to consumers in their service area and requires the director to calculate, adjust, and publish the rate.

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• United States — Iowa

  Iowa Code § 190B.106 - From farm to food donation tax credit — limits on claims

  1 provisions

  The food donation tax credit is limited by a qualifying amount and can’t be carried back.

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• United States — Iowa

  Iowa Code § 476B.7 - Transfer of tax credit certificates

  1 provisions

  Wind energy production tax credit certificates may be transferred, but the transferee must file documents within 30 days and cannot claim the credit until replacement certificates are issued.

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• United States — Iowa

  Iowa Code § 422.11O - E-85 gasoline promotion tax credit

  1 provisions

  This section creates an E-85 gasoline promotion tax credit for eligible retail dealers and sets how to calculate, claim, refund, or carry it forward.

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• United States — Iowa

  Iowa Code § 437B.4 - Return and payment requirements

  1 provisions

  Taxpayers must file a return with the director and pay replacement tax to county treasurers on the stated schedule, with a small-liability exception.

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• United States — Iowa

  Iowa Code § 422.16C - Pass-through entity — election — entity-level tax — credit

  1 provisions

  A taxpayer may elect entity-level tax treatment for each tax year, but the election is separate, irrevocable, and can trigger credits, limits on other tax credits, and filing exemptions for some partners or shareholders.

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• United States — Iowa

  Iowa Code § 422.11 - Franchise tax credit

  1 provisions

  Certain taxpayers can reduce Iowa franchise tax by a franchise tax credit tied to their share of a financial institution’s tax paid.

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• United States — Iowa

  Iowa Code § 423B.6 - Administration

  1 provisions

  This provision sets how a local sales and services tax is imposed, repealed, noticed, and administered.

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• United States — Iowa

  Iowa Code § 476C.4 - Tax credit certificate procedure

  1 provisions

  This provision sets out how to apply for a renewable energy tax credit certificate, what documents must be filed, and when the department may or may not issue the certificate.

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• United States — Iowa

  Iowa Code § 423.14 - Sales and use tax collection

  1 provisions

  Sellers and certain government collectors must collect sales and use tax, follow rounding rules, and add the tax to the price when practicable.

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• United States — Iowa

  Iowa Code § 422.11Y - E-15 plus gasoline promotion tax credit

  1 provisions

  This section sets rules for the E-15 plus gasoline promotion tax credit for eligible retail dealers and other qualifying taxpayers.

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• United States — Iowa

  Iowa Code § 303.66 - Taxes — power to levy — tax sales

  1 provisions

  A land use district board may levy a yearly property tax for administrative costs, but not on certain farmland or forest land. The board must certify the tax by April 30, and the county treasurer must collect and remit it.

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