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 must provide earned income tax credit information and related materials to eligible households and may include the mailings in existing mailings.
United States — Iowa
1 provisions
The department must try to give sellers advance notice of sales and use tax rate or rule changes. Sellers generally still must collect the tax, but may get relief from liability for a new rate if specific timing and collection conditions are met.
United States — Iowa
1 provisions
Tax limits for bond or obligation issuance must be based on the latest equalized actual valuation, and the first annual levy must cover principal and interest due before the next levy.
United States — Iowa
1 provisions
A bondholder or city may get an assignment of a tax sale certificate if the property was sold for taxes and the required redemption amount is tendered.
United States — Iowa
1 provisions
The department must certify the amount of fuel-tax credit taken each quarter to the treasurer of state, and the treasurer must transfer that amount to the state general fund.
United States — Iowa
1 provisions
County treasurers must forward collected amounts to the county where the tax was levied, return abstracts marked uncollectible when taxes are thought uncollectible, and county supervisors must compromise or abate tax-related amounts when collection is administratively impractical.
United States — Iowa
1 provisions
Taxes imposed under this subchapter are reduced by the beginning farmer tax credit, after subtracting credits allowed under section 422.12.
United States — Iowa
1 provisions
County taxes for general obligation bonds must be levied under chapter 76, subject to levy-rate limits and voter approval for any increase.
United States — Iowa
1 provisions
This provision sets tax rules for estates and trusts, requires fiduciaries to file the return, gives beneficiaries a credit for certain trust-paid taxes, bars a refund to the trust, and requires the trust to keep detailed records.
United States — Iowa
1 provisions
A taxpayer owing replacement tax must pay interest and penalties, and certain willful violations are criminal offenses.
United States — Iowa
1 provisions
The department of revenue may direct that an assessment be entered on the first ensuing tax books when it cannot conveniently be entered on the current tax books.
United States — Iowa
1 provisions
Taxes imposed under this subchapter are reduced by an authorized tax credit for investments in the Iowa fund of funds, if the credit is redeemed.