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
State credit unions are taxed on real estate and moneys and credits, but not on shares; they must file electronic returns and pay the tax by the fourth month after the tax year ends.
United States — Iowa
1 provisions
This section reduces certain Iowa taxes by a solar energy system tax credit and sets rules for claiming it.
United States — Iowa
1 provisions
Captive companies must pay annual premium taxes, with a minimum tax and an overall cap in some cases.
United States — Iowa
1 provisions
Property owned by a taxpayer who owes no replacement tax is exempt from the statewide property tax for the same assessment year.
United States — Iowa
1 provisions
Tax return preparers must include their PTIN on income tax returns or refund claims they prepare and file with the department, starting January 1, 2020.
United States — Iowa
1 provisions
The director may not enter into the agreement unless the agreement requires states to follow specified sales and use tax rules.
United States — Iowa
1 provisions
Some taxpayers may choose an income tax credit instead of the fuel tax refund, but they must cancel the refund permit within 30 days after the first day of the tax year.
United States — Iowa
1 provisions
Marine insurance business written in the state must pay this chapter’s tax on marine underwriting profits each calendar year.
United States — Iowa
1 provisions
If certain taxes were owed before a state or local parcel was acquired, the county treasurer must notify the proper governing body, which must pay the taxes due; if it does not pay immediately, the board of supervisors must abate all the taxes.
United States — Iowa
1 provisions
A trustee must pay certain trust-related taxes from income or principal depending on how receipts are allocated, and must adjust receipts when tax deductions reduce the trust’s taxes.
United States — Iowa
1 provisions
Certain holders of fuel in storage for sale must inventory it and report and pay an inventory tax within 30 days after the prescribed inventory date.
United States — Iowa
1 provisions
A taxpayer required to pay estimated tax must follow the installment schedule in the section, with payment timing depending on when the tax is first found to exceed $1,000.