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
Transmission lines outside cities are taxed like individual property, and the county treasurer must collect the tax the same way and at the same time as other taxes.
United States — Iowa
1 provisions
This chapter states its purposes: to replace property taxes on rate-regulated water utilities with a water-delivery-based tax system, reduce property tax fluctuations, preserve revenue neutrality and local-government debt capacity, keep the tax burden neutral among consumers, and reduce administrative burdens on state
United States — Iowa
1 provisions
The county auditor must enter required information on the tax list and deliver it to the county treasurer by June 30, with the treasurer’s receipt.
United States — Iowa
1 provisions
An erroneous tax sale can be corrected later, but the correction does not undo the sale or the title passed by a county treasurer’s deed if the stated conditions are met.
United States — Iowa
1 provisions
If the county treasurer gets the required verified statement and petition, the treasurer must cancel the tax sale in the county system and refund the purchase money to the tax sale certificate holder.
United States — Iowa
1 provisions
If taxed legacies are charged on real estate, the heir or devisee must deduct the tax and pay it to the personal representative or department of revenue before paying the legacy.
United States — Iowa
1 provisions
Registration fees for certain vehicles replace most state and local taxes, but not local vehicle taxes.
United States — Iowa
1 provisions
This provision classifies certain mobile, manufactured, and modular homes for tax purposes and says some are assessed and taxed as real estate, while others are subject to titled and square-foot tax rules.
United States — Iowa
1 provisions
Certain home and vehicle inventory is exempt from tax, and out-of-state homes in Iowa are taxed pro rata for the time they are in the state.
United States — Iowa
1 provisions
A taxpayer may ask the director to revise an assessment within 60 days after notice, and the director must hold a hearing, revise any excessive or incorrect amounts, notify the taxpayer, and refund any overpayment with interest.
United States — Iowa
1 provisions
Certain municipalities must pay an annual tax-equivalent amount from project revenue, and some parties may challenge the assessment.
United States — Iowa
1 provisions
This provision makes the inheritance tax a lien on the estate and related property, sets exceptions and time limits, and lets the department of revenue release the lien in specified ways.