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 § 422.11A - New jobs tax credit

  1 provisions

  This section reduces certain taxes by a new jobs tax credit for qualifying industries.

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• United States — Iowa

  Iowa Code § 384.1 - Taxes certified

  1 provisions

  A city may certify county-collected taxes and must keep its levy within the listed rate caps.

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• United States — Iowa

  Iowa Code § 445.2 - Duty of county treasurer

  1 provisions

  The county treasurer must collect ad valorem taxes and, if taxes are unpaid, send a delinquent-tax statement with the tax-sale notice.

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• United States — Iowa

  Iowa Code § 260C.22 - Facilities levy by vote — borrowing — temporary cash reserve levy

  1 provisions

  This provision lets voters in a merged area approve a voted tax for school facilities, and lets the board borrow against that tax and manage collection and repayment steps.

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• United States — Iowa

  Iowa Code § 422.16 - Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond

  1 provisions

  Withholding agents must withhold Iowa income tax, file returns and income statements, and remit tax on the required schedule; employees must declare withholding allowances, and some overclaims or failures can trigger penalties.

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• United States — Iowa

  Iowa Code § 331.263 - Service delivery

  1 provisions

  The governing body may run services in designated service areas, set service-area boundaries, levy county taxes, and levy city taxes if that taxing authority is transferred by charter. Participating cities must transfer part of their tax levy and reduce maximum tax rates by the amount of similar taxes levied by the gov

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• United States — Iowa

  Iowa Code § 437A.17A - Centrally assessed property tax adjustment

  1 provisions

  Certain municipal utilities may file a property tax adjustment form, and the form must be filed by July 1, 1999.

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• United States — Iowa

  Iowa Code § 99G.30A - Monitor vending machine — tax imposed

  1 provisions

  A 65% excise tax applies to net monitor vending machine revenue receipts when revenue is generated on or after 45 days after March 20, 2006.

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• United States — Iowa

  Iowa Code § 422.5 - Tax imposed — exclusions — alternate tax rate

  1 provisions

  This section imposes Iowa income tax on residents and nonresidents at 3.8% of taxable income, with several exemptions, alternate computations, and filing-status rules.

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• United States — Iowa

  Iowa Code § 423.26 - Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration

  1 provisions

  This provision requires use tax payments and reporting for certain vehicle title and lease transactions, sets a title-issuance hold until tax is paid, and imposes penalties for false statements or late filing/payment.

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• United States — Iowa

  Iowa Code § 428.35 - Grain handled

  1 provisions

  People who handle grain must file an annual bushels statement with the assessor, and grain handling is taxed at one-fourth mill per bushel.

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• United States — Iowa

  Iowa Code § 423.31 - Filing of sales or use tax returns and payment of sales or use tax

  1 provisions

  Most covered taxpayers must file sales or use tax returns electronically by the monthly deadline, unless a specific exception applies.

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