Chapter
TAXES ON RATE-REGULATED WATER UTILITIES
- Iowa Code § 437B.1— Purposes
- Iowa Code § 437B.2— Definitions
- Iowa Code § 437B.3— Replacement tax imposed on delivery of water
- Iowa Code § 437B.4— Return and payment requirements
- Iowa Code § 437B.5— Failure to file return — incorrect return
- Iowa Code § 437B.6— Judicial review
- Iowa Code § 437B.7— Lien — actions authorized
- Iowa Code § 437B.8— Service of notice
- Iowa Code § 437B.9— Penalties — offenses — limitation
- Iowa Code § 437B.10— Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty
- Iowa Code § 437B.11— Allocation of revenue
- Iowa Code § 437B.12— Assessment exclusive
- Iowa Code § 437B.13— Statutes applicable — rate calculations
- Iowa Code § 437B.14— Tax imposition
- Iowa Code § 437B.15— Adjustment to assessed value — reporting requirements
- Iowa Code § 437B.16— Tax exemptions
- Iowa Code § 437B.17— Return and payment requirements
- Iowa Code § 437B.18— Statutes applicable
- Iowa Code § 437B.19— Deposit of tax proceeds
- Iowa Code § 437B.20— Records
- Iowa Code § 437B.21— Rules