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 § 99.30 - Application of mulct tax

  1 provisions

  The treasurer of state must pay the remaining mulct tax and unused sale proceeds into the state general fund, but 10% of the total tax and sale proceeds goes to the state’s attorney at final judgment.

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• United States — Iowa

  Iowa Code § 99F.18 - Tax on winnings

  1 provisions

  Winnings from slot machines and authorized sports wagering are treated as Iowa earned income and are subject to state and federal income tax laws.

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• United States — Iowa

  Iowa Code § 425.17 - Definitions

  1 provisions

  This section defines key terms used for the property tax credit claim rules.

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• United States — Iowa

  Iowa Code § 447.9 - Notice of expiration of right of redemption — county right of redemption

  1 provisions

  This provision sets when and how a notice of expiration of the right of redemption may be served after a tax sale, and gives the county a redemption right in certain owner-occupied residential cases.

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• United States — Iowa

  Iowa Code § 452A.65 - Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability

  1 provisions

  This provision requires payment of penalties and interest on fuel tax amounts, sets a $10 penalty for certain late reports, and imposes successor-liability withholding duties.

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• United States — Iowa

  Iowa Code § 427.2 - Taxable property acquired through eminent domain

  1 provisions

  This provision limits property tax treatment for property taken for public use, and sets who must pay, collect, or cancel taxes and special assessments.

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• United States — Iowa

  Iowa Code § 425.19 - Claim and credit or reimbursement

  1 provisions

  A claimant may annually claim a property tax credit or rent reimbursement, and the relevant state officials must make the payments by the specified annual dates.

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• United States — Iowa

  Iowa Code § 422.72 - Information deemed confidential — informational exchange agreement — redactions — subpoenas

  1 provisions

  This provision makes many tax-return and tax-information disclosures confidential, but allows several limited disclosures and redactions.

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• United States — Iowa

  Iowa Code § 425.40 - Low-income fund created

  1 provisions

  This provision creates a low-income tax credit and reimbursement fund, with separate accounts for rent reimbursement and tax credits, and tells state officials how to use and move the money.

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• United States — Iowa

  Iowa Code § 450.48 - Payment deferred — bond — exceptions

  1 provisions

  If someone wants to defer the tax on a deferred estate or remainder interest, they must file a bond with the district court clerk unless an exception applies.

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• United States — Iowa

  Iowa Code § 404A.5 - Economic impact — recommendations

  1 provisions

  The authority must keep the general assembly and legislative services agency informed about the overall economic impact of qualified rehabilitation projects, file an annual report, and provide recommendations on tax credit changes if able.

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• United States — Iowa

  Iowa Code § 421.28 - Exceptions to successor liability

  1 provisions

  An immediate successor is not personally liable for delinquent tax, interest, or penalty if the purchase was made in good faith and the successor can show that no delinquent tax was unpaid. The director of revenue must give unpaid-tax information on request in a qualifying sale negotiation.

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