437A.1 Classification of chapter.
The provisions of this chapter are classified and designated as follows:
1. Subchapter I Introductory Provisions.
2. Subchapter II Generation, Transmission, and Delivery Taxes.
3. Subchapter III Statewide Property Tax.
4. Subchapter IV General Provisions.
98 Acts, ch 1194, §2, 40; 2017 Acts, ch 54, §55
Structure Iowa Code
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
Section 437A.1 - Classification of chapter.
Section 437A.4 - Replacement tax imposed on delivery of electricity.
Section 437A.5 - Replacement tax imposed on delivery of natural gas.
Section 437A.6 - Replacement tax imposed on electric generation.
Section 437A.7 - Replacement tax imposed on electric transmission.
Section 437A.8 - Return and payment requirements — rate adjustments.
Section 437A.9 - Failure to file return — incorrect return.
Section 437A.10 - Judicial review.
Section 437A.11 - Lien — actions authorized.
Section 437A.12 - Service of notice.
Section 437A.13 - Penalties — offenses — limitation.
Section 437A.15 - Allocation of revenue.
Section 437A.16 - Assessment exclusive.
Section 437A.16A - New cogeneration facilities.
Section 437A.17 - Statutes applicable — rate calculations.
Section 437A.17A - Centrally assessed property tax adjustment.
Section 437A.17B - Reimbursement for renewable energy.
Section 437A.17C - Reimbursement for soy-based transformer fluid.
Section 437A.18 - Tax imposition.
Section 437A.19 - Adjustment to assessed value — reporting requirements.
Section 437A.20 - Tax exemptions.
Section 437A.21 - Return and payment requirements.
Section 437A.22 - Statutes applicable.