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
Tax advice communications between a taxpayer and a federally authorized tax practitioner can receive the same confidentiality protection as attorney communications, except for certain tax-shelter promotion communications.
United States — Iowa
1 provisions
The treasurer must send a tax statement to the titleholder after receiving the tax list, and the county treasurer must provide copies or receipts in specified situations.
United States — Iowa
1 provisions
Certain taxpayers must pay estimated tax if their tax after credits is expected to exceed $1,000 for the year.
United States — Iowa
1 provisions
The director of revenue administers the state and local hotel and motel tax, provides reporting forms, handles certain tax deposits and transfers, and may require registration; local authorities may not require extra tax permits.
United States — Iowa
1 provisions
The metropolitan council may levy city taxes if the charter transfers that tax-levy authority to it, and member cities must transfer part of their authorized tax levy to the council.
United States — Iowa
1 provisions
Employers must pay a tax based on wages, and if needed a political subdivision must levy a property tax to cover chapter obligations when other funds are unavailable.
United States — Iowa
1 provisions
The treasurer must perform a long list of tax-collection and tax-administration duties, and may dispose of certain old tax records after ten years.
United States — Iowa
1 provisions
A 5% tax applies to qualifying automobile rentals, and specified persons must collect and remit it to the department.
United States — Iowa
1 provisions
A personal representative or referee in control of taxed estate property must deduct or collect the tax and pay it to the department of revenue.
United States — Iowa
1 provisions
Corporations doing business in Iowa or earning Iowa-source income are subject to an annual tax on net income, with rates that can be adjusted if receipts exceed a stated threshold.
United States — Iowa
1 provisions
A person with certain wind or renewable energy tax credit certificates may apply for a tax reimbursement from the director, but must file the certificates and any information the director requires.
United States — Iowa
1 provisions
A city with a special charter that collects its own taxes generally cannot resell property after it has been sold to the county for taxes, except in listed situations. The county auditor must notify the city treasurer after county tax sales, and the city treasurer must record the certified facts in the tax books.