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
The auditor, clerk, or recorder must put council taxes and assessments on the tax list, and the appropriate officer must finish, abstract, apportion, and certify it to the collector or treasurer on time.
United States — Iowa
1 provisions
This provision lets a county treasurer credit or refund replacement tax payments that were not due, sets deadlines and protest requirements for refund claims, and restricts disclosure of water-delivery information, with penalties for violations.
United States — Iowa
1 provisions
The commission must propose an annual property tax levy, give public notice, hold a hearing, and set the levy within the stated timing and rate limits.
United States — Iowa
1 provisions
A taxpayer may reduce tax by a charitable conservation contribution credit worth 50% of the fair market value of a qualifying real property interest, up to $100,000.
United States — Iowa
1 provisions
If delinquent taxes cannot be collected in the county where they were levied, the county treasurer there must prepare a certified abstract and send it to the treasurer of the county where the person lives or has property, if collection there seems possible.
United States — Iowa
1 provisions
The clerk must promptly certify the mulct tax return to the county auditor, who must enter it as a tax and keep the lien recorded until paid.
United States — Iowa
1 provisions
The director must credit and distribute local sales and services tax money to the correct city and county accounts, and the director of revenue must transfer monthly amounts to each city or county.
United States — Iowa
1 provisions
This provision sets pari-mutuel wagering tax rates, payment deadlines, distributions, and a tax credit for certain licensees.
United States — Iowa
1 provisions
The owner of manufactured housing must pay use tax and provide title-application information, and the retailer or tax office handles collection and title processing.
United States — Iowa
1 provisions
No more than four income tax return checkoffs may appear on each income tax return, and the department must send repeal notices to the Iowa Code editor by specified deadlines.
United States — Iowa
1 provisions
The director of the department may seek a temporary or permanent injunction against a tax return preparer to stop certain repeated conduct.
United States — Iowa
1 provisions
The law’s tax-collection rules apply to collection of the mulct tax, as far as they are applicable.