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
The county board may compromise or abate certain tax-related amounts in specified cases, and the treasurer must recommend abatement when collection is impractical.
United States — Iowa
1 provisions
This provision sets Iowa’s earned income credit as a percentage of the federal earned income credit and makes excess credit refundable.
United States — Iowa
1 provisions
If excess tax credit is allocated, the county treasurer must remit it to the department of revenue; after certain appeal reversals, officials must adjust the credit and records.
United States — Iowa
1 provisions
Covered employees must pay a tax on wages into the contribution fund, and related deducted or employer taxes must be forwarded and deposited with state officials.
United States — Iowa
1 provisions
County officials must calculate, record, transfer, and display agricultural land tax credits.
United States — Iowa
1 provisions
If no property can be found for execution, or the judgment creditor chooses not to pursue execution, a tax must be levied as soon as practicable to pay the judgment. If that tax is collected, the treasurer must pay the collected amount to the court clerk.
United States — Iowa
1 provisions
The penalty for underpaying an estimated tax installment is not imposed if enough estimated tax has been paid by the due date.
United States — Iowa
1 provisions
Some electric fuel users may get a refund, but only if they have a refund permit and file a claim for department approval; the department may also apply the refund against outstanding tax debt.
United States — Iowa
1 provisions
Creates the Iowa horse racing fund and imposes a 2% tax on certain advance deposit wagers, with the tax revenue paid into the fund.
United States — Iowa
1 provisions
Some heirs or estate beneficiaries must file inventory, reports, and the inheritance tax return, and may also need to file a county affidavit when real estate is involved. Certain joint-tenancy and exempt-asset estates do not have to file a return. Willful failure to file the affidavit, or filing a false one, is a frau
United States — Iowa
1 provisions
A state fund is created for property tax equity and relief, controlled by the department of management, with all money in the fund appropriated annually to that department.
United States — Iowa
1 provisions
An attorney fee cannot be taxed unless the attorney files an affidavit saying there was no fee-sharing agreement, and the affidavit must be filed before fees are taxed.