Iowa Code - 2023

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§437B.1 - Purposes. PDF RTF
§437B.2 - Definitions. PDF RTF
§437B.3 - Replacement tax imposed on delivery of water. PDF RTF
§437B.4 - Return and payment requirements. PDF RTF
§437B.5 - Failure to file return — incorrect return. PDF RTF
§437B.6 - Judicial review. PDF RTF
§437B.7 - Lien — actions authorized. PDF RTF
§437B.8 - Service of notice. PDF RTF
§437B.9 - Penalties — offenses — limitation. PDF RTF
§437B.10 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty. PDF RTF
§437B.11 - Allocation of revenue. PDF RTF
§437B.12 - Assessment exclusive. PDF RTF
§437B.13 - Statutes applicable — rate calculations. PDF RTF
§437B.14 - Tax imposition. PDF RTF
§437B.15 - Adjustment to assessed value — reporting requirements. PDF RTF
§437B.16 - Tax exemptions. PDF RTF
§437B.17 - Return and payment requirements. PDF RTF
§437B.18 - Statutes applicable. PDF RTF
§437B.19 - Deposit of tax proceeds. PDF RTF
§437B.20 - Records. PDF RTF
§437B.21 - Rules. PDF RTF