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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:
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...
Rules Implementing Statutes:
As used in this part, unless the context otherwise requires: “Brownfield site” means an abandoned, idled, or underutilized property where expansion or redevelopment is complicated by real or perceived environmental contamination. A brownfield site ...
To receive workforce housing tax incentives pursuant to the program, a proposed housing project shall meet all of the following requirements: The project includes at least one of the following: Four or more single-family dwelling units, except for a p...
Rules Implementing Statutes:
A housing business seeking workforce housing tax incentives provided in section 15.355 shall make application to the authority in the manner prescribed by the authority. The authority may accept applications during one or more annual application per...
Rules Implementing Statutes: