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ARC #4142C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code. This rule making is adopted under the authority pro...
ARC #4022C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code. This rule making is proposed under the a...
ARC #4517C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code. This rule making is adopted under the authority pro...
ARC #4406C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code. This rule making is proposed under the a...
ARC #4500C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code. This rule making is proposed under the a...
ARC #4614C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code. This rule making is adopted under the authority pro...
In this division, unless the context otherwise requires: “Financial institution” means a state bank as defined in section 524.103, subsection 41, a state bank chartered under the laws of any other state, a national banking association, a trust co...
Rules Implementing Statutes:
A franchise tax according to and measured by net income is imposed on financial institutions for the privilege of doing business in this state as financial institutions. In addition to all taxes imposed under this division, there is imposed upon eac...
Rules Implementing Statutes:
The franchise tax is due and payable on the first day following the end of the taxable year of each financial institution, and is delinquent after the last day of the fourth month following the due date or forty-five days after the due date of the fed...
Rules Implementing Statutes:
The franchise tax is imposed annually in an amount equal to five percent of the net income received or accrued during the taxable year. If the net income of the financial institution is derived from its business carried on entirely within the state, t...
Rules Implementing Statutes: