United States — Iowa
Iowa Code § 97C.10 - Tax on employer
1 provisions
Employers must pay a tax based on wages, and if needed a political subdivision must levy a property tax to cover chapter obligations when other funds are unavailable.
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United States — Iowa
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Employers must pay a tax based on wages, and if needed a political subdivision must levy a property tax to cover chapter obligations when other funds are unavailable.
United States — Iowa
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Employers must pay deducted taxes as the state agency prescribes, and correct overpayments or underpayments by adjustment or refund when needed.
United States — Iowa
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This provision creates a contribution fund in the state treasurer’s office and gives the state agency power to administer it.
United States — Iowa
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The contribution fund must be kept separate and used only for the chapter’s purposes, including specified payments and refunds.
United States — Iowa
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The executive council may authorize payment of a state agency’s actual costs under this chapter from the section 7D.29 appropriations, but those costs may not exceed $10,000 per fiscal year.
United States — Iowa
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Certain Iowa elective officials must pay a tax by October 1, 1953 to fund retroactive federal social security coverage, and the state agency must collect and use the money for that purpose.
United States — Iowa
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The fund custodian must pay the U.S. secretary of the treasury from the contribution fund as directed by the state agency.
United States — Iowa
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The treasurer of state must act as custodian of the contribution fund, administer it under this chapter and state agency directions, and pay warrants drawn on it under the stated rules.
United States — Iowa
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The state is authorized to appropriate money annually from the general fund to the contribution fund to make required payments to the U.S. secretary of the treasury.
United States — Iowa
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The state agency must make and publish rules that fit this chapter and comply with payment and report regulations prescribed by the federal security administrator.
United States — Iowa
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A state agency must fairly allocate and charge its administration costs for this chapter and chapters 97 and 97B to the funds provided for those chapters.
United States — Iowa
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This provision defines key terms used in the chapter, including employee, employer, employment, wages, and several Social Security-related terms.
United States — Iowa
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The governor may authorize a referendum for state employees and must authorize one for political subdivision employees when the governing body requests it.
United States — Iowa
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An employer may choose to provide benefits to certain elected officials, and the governor may authorize a statewide referendum on whether those positions count as employees.
United States — Iowa
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The state agency may enter an agreement with the federal security administrator, but only with approval from the governor and attorney general.
United States — Iowa
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A joint state instrumentality may enter an agreement to extend federal old-age and survivors’ insurance benefits to its employees, and if it does, it must collect employee contributions from wages, make required payments, and comply with the agreement.
United States — Iowa
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Covered employees must pay a tax on wages into the contribution fund, and related deducted or employer taxes must be forwarded and deposited with state officials.
United States — Iowa
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Employers must collect the tax from employees by deducting it from wages when paid.
United States — Iowa
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Employers must give employees written wage statements on a prescribed form and include specified wage and tax information.
United States — Iowa
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If too much or too little tax was paid or withheld on remuneration, the state agency must make a proper adjustment or refund if adjusting is impracticable.