Chapter
TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
- Iowa Code § 437A.1— Classification of chapter
- Iowa Code § 437A.2— Purposes
- Iowa Code § 437A.3— Definitions
- Iowa Code § 437A.4— Replacement tax imposed on delivery of electricity
- Iowa Code § 437A.5— Replacement tax imposed on delivery of natural gas
- Iowa Code § 437A.6— Replacement tax imposed on electric generation
- Iowa Code § 437A.7— Replacement tax imposed on electric transmission
- Iowa Code § 437A.8— Return and payment requirements — rate adjustments
- Iowa Code § 437A.9— Failure to file return — incorrect return
- Iowa Code § 437A.10— Judicial review
- Iowa Code § 437A.11— Lien — actions authorized
- Iowa Code § 437A.12— Service of notice
- Iowa Code § 437A.13— Penalties — offenses — limitation
- Iowa Code § 437A.14— Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty
- Iowa Code § 437A.15— Allocation of revenue
- Iowa Code § 437A.16— Assessment exclusive
- Iowa Code § 437A.16A— New cogeneration facilities
- Iowa Code § 437A.17— Statutes applicable — rate calculations
- Iowa Code § 437A.17A— Centrally assessed property tax adjustment
- Iowa Code § 437A.17B— Reimbursement for renewable energy
- Iowa Code § 437A.17C— Reimbursement for soy-based transformer fluid. Repealed by its own terms;
- Iowa Code § 437A.18— Tax imposition
- Iowa Code § 437A.19— Adjustment to assessed value — reporting requirements
- Iowa Code § 437A.20— Tax exemptions
- Iowa Code § 437A.21— Return and payment requirements
- Iowa Code § 437A.22— Statutes applicable
- Iowa Code § 437A.23— Deposit of tax proceeds
- Iowa Code § 437A.24— Records
- Iowa Code § 437A.25— Rules