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 § 423B.2 - Local vehicle tax

  1 provisions

  A county may impose an annual local vehicle tax on qualifying registered vehicles, and it must provide any exemptions listed on the ballot proposition.

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• United States — Iowa

  Iowa Code § 452A.77 - Moneys deposited in treasury — refunds — administration

  1 provisions

  State agencies must route collected chapter fees, taxes, interest, and penalties to the proper collector, then forward payments to the treasurer and process monthly refund certifications and warrants; the general assembly may also use the fund for administrative expenses.

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• United States — Iowa

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

  1 provisions

  This provision requires an election after board approval of a preliminary plat, sets rules for voting and tax approval, and allows an additional annual tax only if voters approve it.

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• United States — Iowa

  Iowa Code § 368.23 - Fees and taxes of public utilities

  1 provisions

  Fees or taxes other than ad valorem taxes imposed on a public utility because of a city annexation take effect 60 days after the annexation’s effective date.

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• United States — Iowa

  Iowa Code § 421.60 - Tax procedures and practices

  1 provisions

  This section requires the department to explain tax assessments and refund denials, publish taxpayer information, and follow several timing rules for notices, appeals, and refunds.

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• United States — Iowa

  Iowa Code § 331.301 - General powers and limitations

  1 provisions

  This provision gives counties broad home-rule powers, but also sets many limits on what counties may regulate, tax, fee, or prohibit.

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• United States — Iowa

  Iowa Code § 422.12C - Child and dependent care or early childhood development tax credits

  1 provisions

  This provision sets Iowa child and dependent care tax credit percentages by income, creates an early childhood development tax credit, and limits double claiming of the two credits.

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• United States — Iowa

  Iowa Code § 160.8 - Costs certified — collected as tax

  1 provisions

  The state apiarist must certify the cost to the owner; if it is not paid within 60 days, it must be certified to the county auditor, entered on the tax books, become a lien on the bee owner’s property, and be collected like other taxes.

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• United States — Iowa

  Iowa Code § 432.14 - Statute of limitations

  1 provisions

  The commissioner of insurance must examine the return and determine the tax within five years, subject to stated exceptions.

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• United States — Iowa

  Iowa Code § 422.21 - Form and time of return

  1 provisions

  This section sets rules for how and when Iowa income tax returns must be filed, what information they must include, and when the department or director may grant extra time or use simplified forms.

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• United States — Iowa

  Iowa Code § 453B.9 - Assessments are jeopardy assessments

  1 provisions

  The director may assess and collect tax, interest, and penalties, and taxpayers generally cannot sue to stop those actions.

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• United States — Iowa

  Iowa Code § 427.9 - Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs

  1 provisions

  This section sets up a tax suspension for certain eligible people and requires health and human services and county officials to notify, verify, and carry out the suspension.

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