437B.19 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.
2013 Acts, ch 94, §28, 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.