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 § 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses

  1 provisions

  A person who meets section 29C.24 requirements does not have to get a sales or use tax permit, collect and remit sales and use tax, or file the related returns.

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• United States — Iowa

  Iowa Code § 518.18 - Premium tax

  1 provisions

  Certain insurance associations must pay premium tax, make specified prepayments, and meet payment deadlines; the insurance commissioner may suspend authority for nonpayment.

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• United States — Iowa

  Iowa Code § 422.11R - From farm to food donation tax credit

  1 provisions

  Taxes imposed under this subchapter are reduced by a farm to food donation tax credit, after subtracting credits allowed under section 422.12.

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• United States — Iowa

  Iowa Code § 422.11T - Hoover presidential library tax credit

  1 provisions

  The tax under this subchapter is reduced by a Hoover presidential library tax credit authorized under section 15E.364, after the credits allowed under section 422.12.

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• United States — Iowa

  Iowa Code § 432.12A - Historic preservation tax credit

  1 provisions

  Taxes imposed under this chapter are reduced by a historic preservation tax credit allowed under chapter 404A.

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• United States — Iowa

  Iowa Code § 468.53 - Record of drainage taxes

  1 provisions

  Drainage or levee tax assessments must be recorded in the district’s drainage record and in each county’s tax records.

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• United States — Iowa

  Iowa Code § 421.26 - Personal liability for tax due

  1 provisions

  Certain responsible officers, managers, or partners can be personally liable if tax is intentionally not paid when due.

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• United States — Iowa

  Iowa Code § 452A.73 - Embezzlement of fuel tax money — penalty

  1 provisions

  People who collect fuel tax money must hold it in trust for Iowa unless the tax was already paid; failing to remit trust money on time is theft.

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• United States — Iowa

  Iowa Code § 190B.103 - From farm to food donation tax credit

  1 provisions

  A farm to food donation tax credit may be used against certain taxes under chapter 422, subchapters II and III.

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• United States — Iowa

  Iowa Code § 422.11V - Redevelopment tax credit

  1 provisions

  Taxes imposed under this subchapter are reduced by a redevelopment tax credit, after subtracting credits allowed under section 422.12.

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• United States — Iowa

  Iowa Code § 422.11Z - Innovation fund investment tax credits

  1 provisions

  Taxes imposed under this subchapter are reduced by an innovation fund investment tax credit, after subtracting credits allowed under section 422.12.

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• United States — Iowa

  Iowa Code § 97C.6 - Collection of tax

  1 provisions

  Employers must collect the tax from employees by deducting it from wages when paid.

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