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Section 15.356 Rules.
2022 Code of Iowa
The authority and the department of revenue shall adopt rules as necessary for the implementation and administration of this part .
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Rules Implementing Statutes:
Section 422.93 Public utility accounting method.
2022 Code of Iowa
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 taxes, income taxes
Section 15E.305 Endow Iowa tax credit.
2022 Code of Iowa
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...
Section 422.92 Rules for short taxable year.
2022 Code of Iowa
A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director.
Tagged topics: franchise taxes, income taxes
Section 15E.304 Endow Iowa grants.
2022 Code of Iowa
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...
Section 422.89 Exception to penalty.
2022 Code of Iowa
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 taxes, income taxes
Section 15.355 Workforce housing tax incentives.
2022 Code of Iowa
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 ...
Tagged topics: banks, brownfield sites, corporate taxes, credit unions, financial institutions, franchise taxes, grayfield sites, housing, income taxes, insurance, insurance companies taxes, moneys and credits taxes, production credit associations, savings and loan associations, tax credits, taxation, trust companies
Section 422.88 Failure to pay estimated tax.
2022 Code of Iowa
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 taxes, income taxes
Section 15E.302 Purpose.
2022 Code of Iowa
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...
Section 422.66 Department to enforce.
2022 Code of Iowa
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...
Tagged topics: banks, financial institutions, franchise taxes, production credit associations, taxation, trust companies