Esheria Regulatory Atlas
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
1 provisions
The department and an Indian tribe’s governing body may make agreements about collecting, distributing, or refunding certain state or tribal taxes and fees in Indian country.
United States — Iowa
1 provisions
Statewide property tax revenues must be deposited in the state general fund.
United States — Iowa
1 provisions
This section imposes a replacement generation tax on electricity generation, with different rates for most generators, large hydroelectric plants, and certain electric companies.
United States — Iowa
1 provisions
State mutual insurance associations must pay a premium tax and make required prepayments by the stated deadlines.
United States — Iowa
1 provisions
Owners of mobile or manufactured homes in certain communities must pay an annual tax to the county treasurer, with exemptions and reduced rates for specified owners and income levels.
United States — Iowa
1 provisions
If voters approve the tax, the trustees must certify that result and the board of supervisors must levy the tax within the stated limits.
United States — Iowa
1 provisions
This section adds interest and penalties for unpaid replacement tax and makes certain willful tax evasion or filing misconduct a crime.
United States — Iowa
1 provisions
Hospitals keep their tax-exempt or nonprofit status, but hospital property used for non-nonprofit, non-health-related purposes is subject to property tax.
United States — Iowa
1 provisions
Taxes under this subchapter are reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3, after subtracting credits under section 422.12.
United States — Iowa
1 provisions
Landowners may choose an installment option for drainage or levee tax assessments; otherwise the assessments are due within 30 days after levy.
United States — Iowa
1 provisions
Certain people who independently buy or renew surplus lines insurance must file a written report and pay the premium tax; the commissioner may set reporting/remittance methods and may assess a monthly penalty for delinquent taxes.
United States — Iowa
1 provisions
This section gives sales or use tax amnesty to certain sellers if they register and meet the stated conditions.