House
File
175
-
Introduced
HOUSE
FILE
175
BY
DEYOE
A
BILL
FOR
An
Act
to
repeal
the
excise
tax
on
the
handling
of
grain.
1
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2
TLSB
1684YH
(2)
84
da/sc
H.F.
175
Section
1.
Section
445.3,
unnumbered
paragraph
2,
Code
1
2011,
is
amended
to
read
as
follows:
2
The
commencement
of
actions
for
ad
valorem
taxes
authorized
3
under
this
section
shall
not
begin
until
the
issuance
of
a
tax
4
sale
certificate
under
the
requirements
of
section
446.19.
5
The
commencement
of
actions
for
all
other
taxes
authorized
6
under
this
section
shall
not
begin
until
ten
days
after
the
7
publication
of
tax
sale
under
the
requirements
of
section
8
446.9,
subsection
2.
This
paragraph
does
not
apply
to
the
9
collection
of
ad
valorem
taxes
under
section
445.32
,
and
grain
10
handling
taxes
under
section
428.35
.
11
Sec.
2.
REPEAL.
Section
428.35,
Code
2011,
is
repealed.
12
Sec.
3.
IMPLEMENTATION.
Section
25B.7
does
not
apply
to
the
13
provisions
of
this
Act.
14
EXPLANATION
15
This
bill
repeals
the
grain
handling
excise
tax
of
16
one-fourth
mill
per
bushel
upon
all
grain
handled.
For
17
purposes
of
the
tax,
“handling
or
handled”
means
the
receiving
18
of
grain
at
or
in
each
elevator,
warehouse,
mill,
processing
19
plant,
or
other
facility
in
this
state
in
which
it
is
received
20
for
storage,
accumulation,
sale,
processing,
or
for
any
purpose
21
whatsoever.
In
addition,
“grain”
means
wheat,
corn,
barley,
22
oats,
rye,
flaxseed,
field
peas,
soybeans,
grain
sorghums,
23
spelts,
and
such
other
products
as
are
usually
stored
in
grain
24
elevators.
25
-1-
LSB
1684YH
(2)
84
da/sc
1/
1