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Iowa Code - 2022

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§437A.1 - Classification of chapter. PDF RTF
§437A.2 - Purposes. PDF RTF
§437A.3 - Definitions. PDF RTF
§437A.4 - Replacement tax imposed on delivery of electricity. PDF RTF
§437A.5 - Replacement tax imposed on delivery of natural gas. PDF RTF
§437A.6 - Replacement tax imposed on electric generation. PDF RTF
§437A.7 - Replacement tax imposed on electric transmission. PDF RTF
§437A.8 - Return and payment requirements — rate adjustments. PDF RTF
§437A.9 - Failure to file return — incorrect return. PDF RTF
§437A.10 - Judicial review. PDF RTF
§437A.11 - Lien — actions authorized. PDF RTF
§437A.12 - Service of notice. PDF RTF
§437A.13 - Penalties — offenses — limitation. PDF RTF
§437A.14 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty. PDF RTF
§437A.15 - Allocation of revenue. PDF RTF
§437A.16 - Assessment exclusive. PDF RTF
§437A.16A - New cogeneration facilities. PDF RTF
§437A.17 - Statutes applicable — rate calculations. PDF RTF
§437A.17A - Centrally assessed property tax adjustment. PDF RTF
§437A.17B - Reimbursement for renewable energy. PDF RTF
§437A.17C - Reimbursement for soy-based transformer fluid. PDF RTF
§437A.18 - Tax imposition. PDF RTF
§437A.19 - Adjustment to assessed value — reporting requirements. PDF RTF
§437A.20 - Tax exemptions. PDF RTF
§437A.21 - Return and payment requirements. PDF RTF
§437A.22 - Statutes applicable. PDF RTF
§437A.23 - Deposit of tax proceeds. PDF RTF
§437A.24 - Records. PDF RTF
§437A.25 - Rules. PDF RTF