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 section says how delinquent taxes tied to a home are apportioned and collected, sets a $10 certificate-of-title fee, and requires county officials to abate taxes and update tax books in certain cases.
United States — Iowa
1 provisions
This provision sets out how an owner applies for a wind energy production tax credit certificate, including local approval, required application contents, agency review, appeals, and limits on certificate use.
United States — Iowa
1 provisions
This section gives a biodiesel blended fuel tax credit to eligible retail dealers and sets how the credit is calculated.
United States — Iowa
1 provisions
Certain past county tax sales are validated and not invalidated for the listed procedural defects, so long as the delinquent taxes were carried forward on the prior year’s current tax list.
United States — Iowa
1 provisions
A school corporation’s board must establish attendance centers and provide suitable buildings for each school in the district.
United States — Iowa
1 provisions
Taxpayers subject to the statewide property tax must report specified book-value and replacement-tax information to the director, and the director must adjust and report assessed values under the section’s rules.
United States — Iowa
1 provisions
The county treasurer must note delinquent taxes in the county system each year for parcels with unpaid prior-year taxes, unless the system automatically carries them forward.
United States — Iowa
1 provisions
A county may impose a local sales and services tax, and if it does, it must also impose a local excise tax at the same rate on certain natural gas and electricity purchases.
United States — Iowa
1 provisions
This section sets out how commercial and industrial property tax replacement claims are funded, calculated, paid, apportioned, and phased down over time.
United States — Iowa
1 provisions
A district board may levy an annual property tax by ordinance, subject to a stated cap, and the clerk and county officials must handle certification, collection, and payment of the tax.
United States — Iowa
1 provisions
A fiduciary may adjust principal and income for certain tax-related shifts, and in some cases an estate, trust, or beneficiary must reimburse principal.
United States — Iowa
1 provisions
This section gives an employer child care tax credit, limits the total credits to $2 million a year, requires taxpayers to apply to the economic development authority, and says unused credit generally carries forward but is not refundable.