437A.23 Deposit of tax proceeds.
All revenues received from imposition of the statewide property tax shall be deposited in the general fund of the state. Fifty percent of the revenues shall be available, as appropriated by the general assembly, to the department of management for salaries, support, services, and equipment to administer the replacement tax. The balance of the revenues shall be available, as appropriated by the general assembly, to the department of revenue for salaries, support, services, and equipment to administer and enforce the replacement tax and the statewide property tax.
98 Acts, ch 1194, §24, 40; 99 Acts, ch 208, §17; 2003 Acts, ch 145, §286
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.