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legal-2026.07.26-907

  1. Provision text match · United States — Iowa · en

    Iowa Code § 257.15 - Property tax adjustment

    unknown Code Document — Iowa Code § 257.15 - Property tax adjustment

    Iowa Code § 257.15 - Property tax adjustment

    1. Property tax adjustment for 1991-1992. a. For the budget year beginning July 1, 1991, the department of management shall calculate for each district the difference between the sum of the revenues generated by the foundation property tax and the additional property tax in the district calculated under this chapter and the revenues that would have been gene

    Topics: government funding, school district aid, tax

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  2. Provision text match · United States — Iowa · en

    Iowa Code § 73A.16 - Bonds and taxes void

    unknown Code Document — Iowa Code § 73A.16 - Bonds and taxes void

    Iowa Code § 73A.16 - Bonds and taxes void

    Any bonds or other evidence of indebtedness issued contrary to the provisions of this subchapter, and any tax levied or attempted to be levied for the payment of any such bonds or interest thereon, shall be null and void. [C24, 27, 31, 35, 39, §367; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §23.16] C93, §73A.16 2017 Acts, ch 65, §4, 9, 10 Referred to

    Topics: bonds, tax

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  3. Provision text match · United States — Iowa · en

    Iowa Code § 423G.7 - Future repeal

    unknown Code Document — Iowa Code § 423G.7 - Future repeal

    Iowa Code § 423G.7 - Future repeal

    This chapter is repealed upon the occurrence of one of the following, whichever is earlier: 1. The enactment date that the tax rate for the sales tax imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state in effect on July 1, 2016, is increased. 2. July 1, 2039. 2018 Acts, ch 1001, §17,

    Topics: tax

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  4. Provision text match · United States — Iowa · en

    Iowa Code § 622.106 - Certified or registered mail

    unknown Code Document — Iowa Code § 622.106 - Certified or registered mail

    Iowa Code § 622.106 - Certified or registered mail

    If any report, claim, tax return, statement, or payment is sent by United States mail and either registered or certified, a record authenticated by the United States post office shall be considered competent evidence that the report, claim, tax return, statement, or payment was delivered to the state or political subdivision to which addressed, and the date

    Topics: claims, filing, mail delivery, records

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  5. Provision text match · United States — Iowa · en

    Iowa Code § 453A.12 - Use of stamping machines

    unknown Code Document — Iowa Code § 453A.12 - Use of stamping machines

    Iowa Code § 453A.12 - Use of stamping machines

    or the impression of a distinctive imprint, indicium or character upon individual packages of cigarettes, as evidence of the payment of the tax imposed by this subchapter, in lieu of the purchase and affixation of stamps. 2. If the director decides to purchase the machines they shall be paid for upon order of the director out of any funds in the general fund

    Topics: cigarette stamping machines, tax

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  6. Provision text match · United States — Iowa · en

    Iowa Code § 450B.1 - Definitions

    unknown Code Document — Iowa Code § 450B.1 - Definitions

    Iowa Code § 450B.1 - Definitions

    lified use”, “cessation of qualified use”, and “qualified heir” mean the same as defined in section 2032A of the Internal Revenue Code. 3. “Taxpayer” means a qualified heir liable for the inheritance tax imposed under chapter 450 on qualified real property. 4. For purposes of subsection 1, the Internal Revenue Code shall be interpreted to include the provisi

    Topics: definitions, tax

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  7. Provision text match · United States — Iowa · en

    Iowa Code § 437B.11 - Allocation of revenue

    unknown Code Document — Iowa Code § 437B.11 - Allocation of revenue

    Iowa Code § 437B.11 - Allocation of revenue

    1. The director and the department of management shall compute the allocation of all replacement tax revenues among the local taxing districts in accordance with this section and shall report such allocation by local taxing districts to the county treasurers on or before August 15 following a tax year. 2. The director shall determine and report to the depart

    Topics: county administration, replacement tax, revenue allocation

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  8. Provision text match · United States — Iowa · en

    Iowa Code § 714G.8 - Exceptions

    unknown Code Document — Iowa Code § 714G.8 - Exceptions

    Iowa Code § 714G.8 - Exceptions

    services or its agents or assignees acting to investigate fraud under the medical assistance program. 6. The department of revenue or local taxing authorities, or any of their agents or assignees, acting to investigate or collect delinquent taxes or assessments, including interest and penalties and unpaid court orders, or to fulfill any of their other statut

    Topics: credit reporting, debt collection, insurance, security freezes

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  9. Provision text match · United States — Iowa · en

    Iowa Code § 437A.15 - Allocation of revenue

    unknown Code Document — Iowa Code § 437A.15 - Allocation of revenue

    Iowa Code § 437A.15 - Allocation of revenue

    1. The director and the department of management shall compute the allocation of all replacement tax revenues other than transfer replacement tax revenues among the local taxing districts in accordance with this section and shall report such allocation by local taxing districts to the county treasurers on or before August 15 following a tax year. 2. The dire

    Topics: replacement tax, reporting deadlines, tax allocation

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  10. Provision text match · United States — Iowa · en

    Iowa Code § 476B.8 - Use of tax credit certificates

    unknown Code Document — Iowa Code § 476B.8 - Use of tax credit certificates

    Iowa Code § 476B.8 - Use of tax credit certificates

    To claim a wind energy production tax credit under this chapter, a taxpayer must include one or more tax credit certificates with the taxpayer’s tax return, or if used against taxes imposed under chapter 423, the taxpayer shall comply with section 423.4, subsection 4, or if used against taxes imposed under chapter 437A, the taxpayer shall comply with section

    Topics: carryover, tax credits, tax returns

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  11. Provision text match · United States — Iowa · en

    Iowa Code § 476C.6 - Transferability and use of tax credit certificates — registration

    unknown Code Document — Iowa Code § 476C.6 - Transferability and use of tax credit certificates — registration

    Iowa Code § 476C.6 - Transferability and use of tax credit certificates — registration

    1. a. Renewable energy tax credit certificates issued under this chapter may be transferred to any person. A tax credit certificate shall only be transferred once. However, for purposes of this transfer provision, a decision between a producer and purchaser of renewable energy regarding who claims the tax credit issued pursuant to this chapter shall not be c

    Topics: certificate transfer, tax administration, tax credits

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  12. Provision text match · United States — Iowa · en

    Iowa Code § 404A.2 - Historic preservation tax credit

    unknown Code Document — Iowa Code § 404A.2 - Historic preservation tax credit

    Iowa Code § 404A.2 - Historic preservation tax credit

    1. An eligible taxpayer who has entered into an agreement under section 404A.3, subsection 3, is eligible to receive a historic preservation tax credit in an amount equal to twenty-five percent of the qualified rehabilitation expenditures of a qualified rehabilitation project that are specified in the agreement. Notwithstanding any other provision of this ch

    Topics: certificate transfer, historic preservation, income tax, tax credits

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  13. Provision text match · United States — Iowa · en

    Iowa Code § 437B.3 - Replacement tax imposed on delivery of water

    unknown Code Document — Iowa Code § 437B.3 - Replacement tax imposed on delivery of water

    Iowa Code § 437B.3 - Replacement tax imposed on delivery of water

    1. A replacement delivery tax is imposed on each water utility that delivers water to a consumer within the water utility’s service area. The replacement delivery tax imposed by this section is equal to the number of gallons of water delivered to consumers in the water utility’s service area by the taxpayer during the tax year multiplied by the replacement d

    Topics: rate calculation, reporting, water utility taxation

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  14. Provision text match · United States — Iowa · en

    Iowa Code § 190B.106 - From farm to food donation tax credit — limits on claims

    unknown Code Document — Iowa Code § 190B.106 - From farm to food donation tax credit — limits on claims

    Iowa Code § 190B.106 - From farm to food donation tax credit — limits on claims

    A from farm to food donation tax credit is subject to all of the following limitations: 1. The tax credit shall not exceed a qualifying amount for the tax year that the tax credit is claimed. The qualifying amount is the lesser of the following: a. Fifteen percent of the value of the commodities donated during the tax year for which the credit is claimed. Th

    Topics: donation tax credit, limitations, tax credit

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  15. Provision text match · United States — Iowa · en

    Iowa Code § 476B.7 - Transfer of tax credit certificates

    unknown Code Document — Iowa Code § 476B.7 - Transfer of tax credit certificates

    Iowa Code § 476B.7 - Transfer of tax credit certificates

    1. Wind energy production tax credit certificates issued under this chapter may be transferred to any person or entity. Within thirty days of transfer, the transferee must submit the transferred tax credit certificate to the department along with a statement containing the transferee’s name, tax identification number, and address, and the denomination that e

    Topics: certificate replacement, tax administration, tax credit transfer

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  16. Provision text match · United States — Iowa · en

    Iowa Code § 422.11O - E-85 gasoline promotion tax credit

    unknown Code Document — Iowa Code § 422.11O - E-85 gasoline promotion tax credit

    Iowa Code § 422.11O - E-85 gasoline promotion tax credit

    defined in section 214A.1. b. “Motor fuel pump” means the same as defined in section 214.1. c. “Sell” means to sell on a retail basis. d. “Tax credit” means the E-85 gasoline promotion tax credit as provided in this section. 2. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by an E-85 gasoline promot

    Topics: fuel sales, tax credit

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  17. Provision text match · United States — Iowa · en

    Iowa Code § 437B.4 - Return and payment requirements

    unknown Code Document — Iowa Code § 437B.4 - Return and payment requirements

    Iowa Code § 437B.4 - Return and payment requirements

    1. Each taxpayer, on or before March 31 following a tax year, shall file with the director a return including but not limited to the following information: a. The total taxable gallons of water delivered by the water utility to consumers within the service area during the tax year. b. The tentative replacement taxes imposed by section 437B.3 due for the tax

    Topics: return filing, tax administration, tax credits, tax payment

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  18. Provision text match · United States — Iowa · en

    Iowa Code § 422.16C - Pass-through entity — election — entity-level tax — credit

    unknown Code Document — Iowa Code § 422.16C - Pass-through entity — election — entity-level tax — credit

    Iowa Code § 422.16C - Pass-through entity — election — entity-level tax — credit

    ” does not include a pass-through entity that is a publicly traded partnership as defined in section 7704 of the Internal Revenue Code. b. “Taxpayer” means a partnership or an S corporation. 2. For tax years beginning on or after January 1, 2022, notwithstanding any other provision of law to the contrary, a taxpayer may elect to be subject to the provisions

    Topics: entity-level tax, pass-through entity tax election, tax credits

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  19. Provision text match · United States — Iowa · en

    Iowa Code § 422.11 - Franchise tax credit

    unknown Code Document — Iowa Code § 422.11 - Franchise tax credit

    Iowa Code § 422.11 - Franchise tax credit

    1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a franchise tax credit. A taxpayer who is a shareholder in a financial institution, as defined in section 581 of the Internal Revenue Code, which has in effect for the tax year an election under subchapter S of the Internal Revenue Code, or is a mem

    Topics: corporate tax, franchise tax credit

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  20. Provision text match · United States — Iowa · en

    Iowa Code § 423B.6 - Administration

    unknown Code Document — Iowa Code § 423B.6 - Administration

    Iowa Code § 423B.6 - Administration

    1. a. A local sales and services tax shall be imposed either January 1 or July 1 following the notification of the director of revenue but not sooner than ninety days following the favorable election and not sooner than sixty days following notice to sellers, as defined in section 423.1. However, a jurisdiction which has voted to continue imposition of the t

    Topics: reporting, sales tax administration, tax collections, tax notices

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