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
This provision explains how certain Iowa income is allocated and how residents may claim a credit for income tax paid to other states or foreign countries.
United States — Iowa
1 provisions
Taxes under this subchapter are reduced by certain tax credits.
United States — Iowa
1 provisions
Estimated tax paid can be credited against final tax due, and overpayments of $5 or more must be refunded with interest.
United States — Iowa
1 provisions
The director of revenue may sue to collect unpaid tax, penalty, interest, and costs, and the proceedings must generally follow ordinary debt-collection procedures.
United States — Iowa
1 provisions
A county board may adopt an ordinance letting the county and cities bid on delinquent taxes and certain tax sale certificates, and buyers must show plans to rehabilitate or build housing on the property.
United States — Iowa
1 provisions
The taxes imposed under this subchapter are reduced by a renewable chemical production tax credit, after subtracting credits allowed under section 422.12. The section is repealed on January 1, 2041.
United States — Iowa
1 provisions
A bridge owned by an individual or private corporation cannot be accepted by the department under sections 313.59 to 313.64 until the listed local tax bodies approve it first.
United States — Iowa
1 provisions
A seller must not tell the public or buyers that certain taxes will be absorbed, not added to the price, or refunded.
United States — Iowa
1 provisions
Tax return preparers must complete annual continuing education and keep completion records; they cannot act as preparers unless they met the prior-year education requirement, with an exception for new preparers in their first year.
United States — Iowa
1 provisions
Delivery sales of alternative nicotine products or vapor products in the state are subject to sales and use tax, and a covered retailer must remit the tax to the department; the director must adopt rules to administer this section.
United States — Iowa
1 provisions
Contingent or defeasible estates are valued at their full value when the person entitled comes into possession; certain mixed contingent and vested transfers are taxed as vested interests, and overpaid tax may be refunded if the contingency lowers the value.
United States — Iowa
1 provisions
Iowa courts must enforce certain out-of-state tax liabilities, and the revenue department may work with other states to collect delinquent debts and handle challenges.