Iowa Code - 2026

Title X - FINANCIAL RESOURCES | Back to Title Listing

Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES | 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

If you would like to get the permanent link to a url other than the page you are currently viewing you can paste a url inside of the destination box and hit regenerate

Perma Link: