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 § 453B.13 - Credit for previously paid taxes

  1 provisions

  A taxpayer may owe only the difference between Iowa’s tax and a tax already paid to another state or local government, and owes nothing if the other tax was at least as high.

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• United States — Iowa

  Iowa Code § 437A.19 - Adjustment to assessed value — reporting requirements

  1 provisions

  Taxpayers with statewide property tax property must file specified book-value reports to the director, and the director must adjust and report assessed and taxable values each year.

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• United States — Iowa

  Iowa Code § 437A.8 - Return and payment requirements — rate adjustments

  1 provisions

  Taxpayers must file returns, calculate replacement tax, and pay the amounts due on the deadlines set out here.

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• United States — Iowa

  Iowa Code § 435.24 - Collection of tax

  1 provisions

  This section sets when home taxes are due, who must file or report information to the county treasurer, and when tax clearance statements are required or not required.

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• United States — Iowa

  Iowa Code § 423A.5A - Collection and remittance of hotel and motel tax

  1 provisions

  This section sets rules for collecting and remitting hotel and motel taxes, including how lodging providers, lodging facilitators, and lodging platforms must handle the tax.

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• United States — Iowa

  Iowa Code § 422D.1 - Authorization — election — imposition and repeal — use of revenues

  1 provisions

  A county board may seek voter approval to impose certain emergency medical services taxes, but only under the statute’s conditions and approval rules.

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• United States — Iowa

  Iowa Code § 423B.1 - Authorization — election — imposition and repeal

  1 provisions

  This section lets counties and some cities use local option taxes if the stated election, petition, and geographic conditions are met.

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• United States — Iowa

  Iowa Code § 422.12N - Geothermal heat pump tax credit

  1 provisions

  This section gives a geothermal heat pump tax credit, but the taxpayer must apply to the department and get approval before claiming it.

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• United States — Iowa

  Iowa Code § 426A.5 - Proportionate shares to districts

  1 provisions

  County treasurers must apportion credits to taxing districts, and each taxing district must receive its proportionate share of the military service tax credit based on its levy ratio.

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• United States — Iowa

  Iowa Code § 453A.43 - Tax on tobacco products

  1 provisions

  This section imposes tobacco-product taxes on distributors and consumers, with separate rules for tobacco products and snuff, plus caps and exemptions.

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• United States — Iowa

  Iowa Code § 423.22 - Taxation in another state

  1 provisions

  If tax was already paid in another state on the same property or service, Iowa tax applies only to the difference, and no Iowa tax is due if the other-state tax is equal to or greater than Iowa’s tax.

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• United States — Iowa

  Iowa Code § 450.53 - Duty to pay tax — penalties

  1 provisions

  This section requires certain estate or trust representatives to file inheritance tax returns and pay tax due, unless a narrow exemption applies. It also makes willful false returns, nonpayment, and tax evasion criminal offenses, and sets a six-year prosecution limit.

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