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 § 347.7 - Tax levies

  1 provisions

  This section sets county hospital tax levy limits and who may levy or use the funds.

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• United States — Iowa

  Iowa Code § 432.12H - Tax credit for certain sales taxes paid by third-party developers. Repealed by 2025 Acts, ch 136, §57, 59

  1 provisions

  This provision preserves existing rights tied to certain tax incentives issued, awarded, or allowed before December 31, 2025, and notes a repeal effective that date.

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• United States — Iowa

  Iowa Code § 444.1 - Basis for amount of tax

  1 provisions

  When a tax rate is set for a public purpose, it must be based on the taxing district’s adjusted taxable valuation from the preceding calendar year.

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• United States — Iowa

  Iowa Code § 312.2 - Allocations from fund

  1 provisions

  The treasurer of state must regularly credit road use tax money to several state and local funds in fixed amounts or percentages, and some funds are later reallocated or may revert under stated conditions.

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• United States — Iowa

  Iowa Code § 426.8 - Apportionment by auditor

  1 provisions

  The county auditor must calculate and record agricultural land tax credits, deliver the warrant to the county treasurer, and the county treasurer must show the credit on each tax receipt. If ownership changes, the credit follows the title.

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• United States — Iowa

  Iowa Code § 426A.2 - Military service tax credit

  1 provisions

  This provision caps a military service tax credit at $6.92 per $1,000 of assessed value, for fiscal years beginning before July 1, 2024.

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• United States — Iowa

  Iowa Code § 421.5 - Settling claims for taxes, penalties, and interest — abatement

  1 provisions

  The revenue department may settle tax, penalty, or interest liabilities and must keep a complete record and adopt rules for administering this section. A taxpayer has no right to demand a settlement.

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• United States — Iowa

  Iowa Code § 425.1 - Homestead credit fund — apportionment — payment

  1 provisions

  This provision creates the homestead credit fund and sets out how state money is certified, paid, and credited for eligible homesteads.

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• United States — Iowa

  Iowa Code § 452A.54 - Fuel tax computation — refund — reporting and payment

  1 provisions

  Some fuel tax overpayments can be refunded, but only for eligible permit or license holders who apply on time and meet the reporting and proof rules.

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• United States — Iowa

  Iowa Code § 589.15 - Tax deeds legalized

  1 provisions

  Tax deeds issued without the specified report and entry are not invalid just because of that omission.

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• United States — Iowa

  Iowa Code § 423A.7 - Local transient guest tax fund

  1 provisions

  This provision creates a local transient guest tax fund, requires the department to remit the money regularly to cities, counties, and land use districts, and limits how those receipts may be used.

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• United States — Iowa

  Iowa Code § 179.9 - Investigations by commission

  1 provisions

  The commission may authorize agents to enter the premises of a person responsible for collecting the excise tax and inspect records about that tax, if the commission has reasonable ground to believe the tax was not collected or fully accounted for.

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