Iowa Administrative Code - 01/27/2021

Revenue Department [701] | Agency Listing
Chapter 97 STATE-IMPOSED WATER SERVICE EXCISE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.97.1 Definitions.
701.97.2 Imposition.
701.97.3 Administration.
701.97.4 Charges and fees included in the provision of water service.
701.97.5 When water service is furnished for compensation.
701.97.6 Itemization of tax required.
701.97.7 Date of billing—effective date and repeal date.
701.97.8 Filing returns; payment of tax; penalty and interest.
701.97.9 Permits.