432A.8 Filing tax return.
Every insurer liable to pay the tax shall, on or before June 1 of each year, file with the commissioner of insurance a tax return in accordance with or upon forms prescribed by the commissioner of insurance. The tax shown to be due, if any, shall be paid to the director of revenue who shall issue to the insurer a receipt in duplicate, one of which shall be filed with the commissioner of insurance before issuance of the annual certificate as provided by law.
[C75, 77, 79, 81, §432A.8]
2003 Acts, ch 145, §286
Structure Iowa Code
Chapter 432A - MARINE INSURANCE TAX
Section 432A.1 - Amount of tax on underwriting profit.
Section 432A.2 - Profit within this state.
Section 432A.3 - Profit within United States.
Section 432A.4 - Computation of net earned premiums.
Section 432A.5 - Expenses incurred.
Section 432A.6 - Computation of tax on ocean marine insurance profit.
Section 432A.7 - Tax payable annually.
Section 432A.8 - Filing tax return.
Section 432A.9 - Underwriting profits tax in lieu of other taxes.