Iowa Code - 2023
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
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Code Section | RTF | |
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§437B.1 - Purposes. | RTF | |
§437B.2 - Definitions. | RTF | |
§437B.3 - Replacement tax imposed on delivery of water. | RTF | |
§437B.4 - Return and payment requirements. | RTF | |
§437B.5 - Failure to file return — incorrect return. | RTF | |
§437B.6 - Judicial review. | RTF | |
§437B.7 - Lien — actions authorized. | RTF | |
§437B.8 - Service of notice. | RTF | |
§437B.9 - Penalties — offenses — limitation. | RTF | |
§437B.10 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty. | RTF | |
§437B.11 - Allocation of revenue. | RTF | |
§437B.12 - Assessment exclusive. | RTF | |
§437B.13 - Statutes applicable — rate calculations. | RTF | |
§437B.14 - Tax imposition. | RTF | |
§437B.15 - Adjustment to assessed value — reporting requirements. | RTF | |
§437B.16 - Tax exemptions. | RTF | |
§437B.17 - Return and payment requirements. | RTF | |
§437B.18 - Statutes applicable. | RTF | |
§437B.19 - Deposit of tax proceeds. | RTF | |
§437B.20 - Records. | RTF | |
§437B.21 - Rules. | RTF |