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 § 453A.40 - Inventory tax

  1 provisions

  Certain licensed or permitted persons with specified tobacco items in inventory when a tax rate increases must take an inventory and pay an inventory tax.

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• United States — Iowa

  Iowa Code § 358.18 - Taxes — power to levy — tax sales

  1 provisions

  A sanitary district board may levy an annual property tax by ordinance, capped at 54 cents per $1,000 of adjusted taxable valuation, and the tax must then be certified, listed, collected, and remitted through county officials.

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• United States — Iowa

  Iowa Code § 446.19B - Public nuisance tax sale — rehabilitation for use as housing

  1 provisions

  This section lets a county board authorize a special tax sale process for certain abandoned parcels, with filing, publication, bidder agreement, and county bid requirements.

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• United States — Iowa

  Iowa Code § 422.111 - Fuel tax credit as income tax credit

  1 provisions

  A person or corporation may use a fuel tax credit against income tax, and the department must provide claim forms.

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• United States — Iowa

  Iowa Code § 437A.20 - Tax exemptions

  1 provisions

  Property tax exemptions generally do not apply to property subject to the statewide property tax, unless the exemption expressly refers to that tax or section 437A.16 applies.

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• United States — Iowa

  Iowa Code § 422.60 - Imposition of tax — credit

  1 provisions

  Financial institutions doing business in Iowa are subject to a franchise tax measured by net income, and certain tax credits reduce that tax.

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• United States — Iowa

  Iowa Code § 633B.216 - Taxes

  1 provisions

  A power of attorney can authorize an agent to handle tax matters, including filings, payments, refunds, elections, and disputes, unless the document says otherwise.

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• United States — Iowa

  Iowa Code § 446.19 - County or city as purchaser

  1 provisions

  If a tax-sale parcel gets no bid or a bid below the amount due, the county treasurer must bid the parcel for the full amount due. The county or city does not pay money for the purchase; instead, the tax-levying and tax-certifying bodies are charged their share of the purchase price.

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• United States — Iowa

  Iowa Code § 123.37 - Exclusive power to license and levy taxes — disputed taxes

  1 provisions

  This provision gives the state exclusive power over licenses, permits, and taxes in this chapter, limits local authorities from adding extra alcohol-related license requirements, and sets procedures for disputed tax settlements, appeals, and refunds.

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• United States — Iowa

  Iowa Code § 437A.4 - Replacement tax imposed on delivery of electricity

  1 provisions

  This section imposes a replacement delivery tax on electricity deliveries to consumers in Iowa, sets how rates are calculated, and gives the director and city councils specific rate-setting and exemption powers.

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• United States — Iowa

  Iowa Code § 423G.5 - Administration by director

  1 provisions

  The director of revenue administers the water service tax, provides reporting forms, and may require registration, permits, and certain reporting methods.

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• United States — Iowa

  Iowa Code § 437A.5 - Replacement tax imposed on delivery of natural gas

  1 provisions

  This section imposes replacement delivery tax on natural gas deliveries, and a consumer tax can also apply when natural gas is consumed in the state and the delivery or transfer is not already taxed.

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