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Nothing in this chapter shall be construed to require the utilities board of the department of commerce to allow or require the use of any particular method of accounting by any public utility to compute its tax expense, depreciation expense, or ope...
Tagged topics: franchise taxesincome taxes
For tax years beginning on or after January 1, 2003, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imposed in section 533.329 eq...
Rules Implementing Statutes:
A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director.
Tagged topics: franchise taxesincome taxes
Rules Implementing Statutes:
The authority shall identify a lead philanthropic entity for purposes of encouraging the development of qualified community foundations in this state. A lead philanthropic entity shall meet all of the following qualifications: The entity shall be a no...
The penalty for underpayment of any installment of estimated tax imposed under section 422.88 shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of such installment eq...
Tagged topics: franchise taxesincome taxes
Rules Implementing Statutes:
A housing business that has entered into an agreement pursuant to section 15.354 is eligible to receive the tax incentives described in subsections 2 and 3. A housing business may claim a refund of the sales and use taxes paid under chapter 423 ...
Rules Implementing Statutes:
If the taxpayer submits an underpayment of the estimated tax, the taxpayer is subject to an underpayment penalty at the rate established under section 421.7 upon the amount of the underpayment for the period of the underpayment. The amount of the un...
Tagged topics: franchise taxesincome taxes
Rules Implementing Statutes:
The purpose of this subchapter is to enhance the quality of life for citizens of this state through increased philanthropic activity by providing capital to new and existing citizen groups of this state organized to establish endowment funds that wi...
The department shall administer and enforce the provisions of this subchapter, and all applicable provisions of sections 422.24, 422.25, 422.26, 422.28, 422.29, and 422.30, and subchapter VI of this chapter, apply to financial institut...
Rules Implementing Statutes: