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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...
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...
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...
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...
The department shall administer and enforce the provisions of this division, and all applicable provisions of sections 422.24, 422.25, 422.26, 422.28, 422.29, and 422.30, and division VI of this chapter, apply to financial institutions...
A taxpayer subject to the tax imposed by sections 422.33 and 422.60 shall make payments of estimated tax for the taxable year if the amount of tax payable, less credits, can reasonably be expected to be more than one thousand dollars for the taxab...
Tagged topics: franchise taxesincome taxes
A taxpayer required to pay estimated tax under section 422.85 shall pay the estimated tax in accordance with the following schedule: If it is first determined that the estimated tax will be greater than one thousand dollars on or before the last day...
Tagged topics: franchise taxesincome taxes