437B.20 Records.
Each water utility that is subject to the replacement tax or the statewide property tax shall maintain records associated with the replacement tax and the assessed value of property subject to the statewide property tax for a period of five years following the later of the original due date for filing a return pursuant to sections 437B.4 and 437B.17 in which such taxes are reported, or the date on which either such return is filed. Such records shall include those associated with any additions or dispositions of property, and the allocation of such property among local taxing districts.
2013 Acts, ch 94, §29, 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.