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 § 422.88 - Failure to pay estimated tax

  1 provisions

  If a taxpayer underpays estimated tax, a penalty applies at the rate set in section 421.7.

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• United States — Iowa

  Iowa Code § 420.225 - City subrogated to county’s rights — payment procedure

  1 provisions

  A city with a tax sale purchase certificate may pay the county’s unpaid taxes and buy the county’s tax sale certificate for the same real estate, and the payment must be recorded and charged to the general fund.

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• United States — Iowa

  Iowa Code § 422.73 - Correction of errors — refunds, credits, and carrybacks

  1 provisions

  This section sets rules for tax refunds, credits, and carrybacks, including when claims must be filed and what the department and director must do.

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• United States — Iowa

  Iowa Code § 458A.18 - Mineral rights taxed separately

  1 provisions

  Mineral rights under land that are owned by someone other than the landowner must be assessed and taxed separately, and the tax is not a lien on the land.

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• United States — Iowa

  Iowa Code § 422.11H - Endow Iowa tax credit

  1 provisions

  The tax under this subchapter is reduced by the Endow Iowa tax credit authorized by section 15E.305, after accounting for credits allowed under section 422.12.

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• United States — Iowa

  Iowa Code § 420.248 - Penalty or interest on unpaid taxes

  1 provisions

  Certain special-charter cities may not collect further penalty or interest on unpaid general taxes after the specified four-year period.

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• United States — Iowa

  Iowa Code § 445.28 - Tax lien

  1 provisions

  Taxes on a parcel create a lien on the parcel against everyone except the state, with a stated exception for the state and certain political subdivisions liable as purchasers under section 427.18.

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• United States — Iowa

  Iowa Code § 453B.12 - Civil and criminal penalties for violation of chapter — interest

  1 provisions

  Dealers who violate this chapter owe a penalty and interest; certain stamp-related conduct is a class D felony.

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• United States — Iowa

  Iowa Code § 446.7 - Annual tax sale

  1 provisions

  The county treasurer must hold an annual public sale of delinquent-tax parcels on the third Monday in June, unless good cause requires a different June date, and must not sell certain protected parcels.

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• United States — Iowa

  Iowa Code § 427.12 - Suspended tax record

  1 provisions

  The county treasurer must keep the official record of suspended taxes and related charges, update it when a suspended amount is paid or abated, and the county system must keep parcel entries separate.

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• United States — Iowa

  Iowa Code § 331.429 - Secondary road fund

  1 provisions

  County secondary-road revenues must be credited to the secondary road fund, and the board may spend that fund on listed secondary-road services.

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• United States — Iowa

  Iowa Code § 462A.55 - Sales or use tax to be paid before registration

  1 provisions

  A county recorder may not register a vessel until proof of sales or use tax payment is presented.

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