Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

Section 437A.1 - Classification of chapter. - 437A.1 Classification of chapter. The provisions of this chapter are...

Section 437A.2 - Purposes. - 437A.2 Purposes. The purposes of this chapter are to replace...

Section 437A.3 - Definitions. - 437A.3 Definitions. As used in this chapter, unless the context...

Section 437A.4 - Replacement tax imposed on delivery of electricity. - 437A.4 Replacement tax imposed on delivery of electricity. 1. A...

Section 437A.5 - Replacement tax imposed on delivery of natural gas. - 437A.5 Replacement tax imposed on delivery of natural gas. 1....

Section 437A.6 - Replacement tax imposed on electric generation. - 437A.6 Replacement tax imposed on electric generation. 1. A replacement...

Section 437A.7 - Replacement tax imposed on electric transmission. - 437A.7 Replacement tax imposed on electric transmission. 1. a. A...

Section 437A.8 - Return and payment requirements — rate adjustments. - 437A.8 Return and payment requirements — rate adjustments. 1. Each...

Section 437A.9 - Failure to file return — incorrect return. - 437A.9 Failure to file return — incorrect return. 1. As...

Section 437A.10 - Judicial review. - 437A.10 Judicial review. 1. Judicial review of the actions of...

Section 437A.11 - Lien — actions authorized. - 437A.11 Lien — actions authorized. 1. Whenever a taxpayer who...

Section 437A.12 - Service of notice. - 437A.12 Service of notice. 1. A notice authorized or required...

Section 437A.13 - Penalties — offenses — limitation. - 437A.13 Penalties — offenses — limitation. 1. A taxpayer is...

Section 437A.14 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty. - 437A.14 Correction of errors — refunds or credits of replacement...

Section 437A.15 - Allocation of revenue. - 437A.15 Allocation of revenue. 1. The director and the department...

Section 437A.16 - Assessment exclusive. - 437A.16 Assessment exclusive. All operating property and all other property...

Section 437A.16A - New cogeneration facilities. - 437A.16A New cogeneration facilities. 1. a. Except as otherwise provided...

Section 437A.17 - Statutes applicable — rate calculations. - 437A.17 Statutes applicable — rate calculations. 1. The director shall...

Section 437A.17A - Centrally assessed property tax adjustment. - 437A.17A Centrally assessed property tax adjustment. A municipal utility whose...

Section 437A.17B - Reimbursement for renewable energy. - 437A.17B Reimbursement for renewable energy. A person in possession of...

Section 437A.17C - Reimbursement for soy-based transformer fluid. - 437A.17C Reimbursement for soy-based transformer fluid. Repealed by its own...

Section 437A.18 - Tax imposition. - 437A.18 Tax imposition. An annual statewide property tax of three...

Section 437A.19 - Adjustment to assessed value — reporting requirements. - 437A.19 Adjustment to assessed value — reporting requirements. 1. a....

Section 437A.20 - Tax exemptions. - 437A.20 Tax exemptions. Except as provided in section 437A.16, all...

Section 437A.21 - Return and payment requirements. - 437A.21 Return and payment requirements. 1. Each electric company, natural...

Section 437A.22 - Statutes applicable. - 437A.22 Statutes applicable. 1. Sections 437A.9, 437A.10, 437A.12, 437A.13, and...

Section 437A.23 - Deposit of tax proceeds. - 437A.23 Deposit of tax proceeds. All revenues received from imposition...

Section 437A.24 - Records. - 437A.24 Records. Each electric company, natural gas company, electric cooperative,...

Section 437A.25 - Rules. - 437A.25 Rules. The director of revenue may adopt rules pursuant...