437B.13 Statutes applicable — rate calculations.
1. The director shall administer and enforce the replacement tax imposed by this chapter in the same manner as provided in and subject to sections 422.68, 422.70, 422.71, and 422.75.
2. The calculation of tax rates and adjustments to such rates by the director pursuant to this chapter do not constitute rulemaking subject to the provisions of chapter 17A.
2013 Acts, ch 94, §22, 35, 36
Structure Iowa Code
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
Section 437B.3 - Replacement tax imposed on delivery of water.
Section 437B.4 - Return and payment requirements.
Section 437B.5 - Failure to file return — incorrect return.
Section 437B.6 - Judicial review.
Section 437B.7 - Lien — actions authorized.
Section 437B.8 - Service of notice.
Section 437B.9 - Penalties — offenses — limitation.
Section 437B.11 - Allocation of revenue.
Section 437B.12 - Assessment exclusive.
Section 437B.13 - Statutes applicable — rate calculations.
Section 437B.14 - Tax imposition.
Section 437B.15 - Adjustment to assessed value — reporting requirements.
Section 437B.16 - Tax exemptions.
Section 437B.17 - Return and payment requirements.
Section 437B.18 - Statutes applicable.