Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 432 - INSURANCE COMPANIES TAX

Section 432.1 - Tax on gross premiums — exclusions. - 432.1 Tax on gross premiums — exclusions. Every insurance company...

Section 432.2 - Mutual service corporations. - 432.2 Mutual service corporations. Notwithstanding section 432.1, a hospital service...

Section 432.3 - Receipts — certificate of authority. - 432.3 Receipts — certificate of authority. At the time of...

Section 432.4 - Deduction for debts. - 432.4 Deduction for debts. No deduction or exemption from the...

Section 432.5 - Risk retention groups. - 432.5 Risk retention groups. A risk retention group organized and...

Section 432.6 - Personal and real property. - 432.6 Personal and real property. Every insurance corporation or association...

Section 432.7 - Assessment. - 432.7 Assessment. The assessor shall, upon the receipt of the...

Section 432.9 - Debts deductible. - 432.9 Debts deductible. In ascertaining the indebtedness or liability of...

Section 432.10 - Sufficiency of remitted tax — notice. - 432.10 Sufficiency of remitted tax — notice. The commissioner of...

Section 432.11 - Premium tax exemption for basic benefit health plans. - 432.11 Premium tax exemption for basic benefit health plans. Repealed...

Section 432.12 - Premium tax credit for employer sponsored health plan premium credit. - 432.12 Premium tax credit for employer sponsored health plan premium...

Section 432.12A - Historic preservation tax credit. - 432.12A Historic preservation tax credit. The taxes imposed under this...

Section 432.12B - Venture capital fund investment tax credit. - 432.12B Venture capital fund investment tax credit. Repealed by 2010...

Section 432.12C - Investment tax credits. - 432.12C Investment tax credits. 1. The tax imposed under this...

Section 432.12D - Endow Iowa tax credit. - 432.12D Endow Iowa tax credit. The tax imposed under this...

Section 432.12E - Tax credits for wind energy production and renewable energy. - 432.12E Tax credits for wind energy production and renewable energy....

Section 432.12F - Economic development region revolving fund contribution tax credits. - 432.12F Economic development region revolving fund contribution tax credits. Repealed...

Section 432.12G - Workforce housing investment tax credit. - 432.12G Workforce housing investment tax credit. The taxes imposed under...

Section 432.12H - Tax credit for certain sales taxes paid by third-party developers. - 432.12H Tax credit for certain sales taxes paid by third-party...

Section 432.12I - Iowa fund of funds tax credit. - 432.12I Iowa fund of funds tax credit. The taxes imposed...

Section 432.12J - Film qualified expenditure tax credit. - 432.12J Film qualified expenditure tax credit. Repealed by 2012 Acts,...

Section 432.12K - Film investment tax credit. - 432.12K Film investment tax credit. Repealed by 2012 Acts, ch...

Section 432.12L - Redevelopment tax credit. - 432.12L Redevelopment tax credit. The taxes imposed under this chapter...

Section 432.12M - Innovation fund investment tax credit. - 432.12M Innovation fund investment tax credit. The taxes imposed under...

Section 432.12N - Hoover presidential library tax credit. - 432.12N Hoover presidential library tax credit. The taxes imposed under...

Section 432.13 - Premium tax exemption — hawk-i program — state employee benefits. - 432.13 Premium tax exemption — hawk-i program — state employee...

Section 432.14 - Statute of limitations. - 432.14 Statute of limitations. Within five years after the tax...