Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES

Section 437B.1 - Purposes. - 437B.1 Purposes. The purposes of this chapter are to replace...

Section 437B.2 - Definitions. - 437B.2 Definitions. As used in this chapter, unless the context...

Section 437B.3 - Replacement tax imposed on delivery of water. - 437B.3 Replacement tax imposed on delivery of water. 1. A...

Section 437B.4 - Return and payment requirements. - 437B.4 Return and payment requirements. 1. Each taxpayer, on or...

Section 437B.5 - Failure to file return — incorrect return. - 437B.5 Failure to file return — incorrect return. 1. As...

Section 437B.6 - Judicial review. - 437B.6 Judicial review. 1. Judicial review of the actions of...

Section 437B.7 - Lien — actions authorized. - 437B.7 Lien — actions authorized. 1. Whenever a taxpayer who...

Section 437B.8 - Service of notice. - 437B.8 Service of notice. 1. A notice authorized or required...

Section 437B.9 - Penalties — offenses — limitation. - 437B.9 Penalties — offenses — limitation. 1. A taxpayer is...

Section 437B.10 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty. - 437B.10 Correction of errors — refunds or credits of replacement...

Section 437B.11 - Allocation of revenue. - 437B.11 Allocation of revenue. 1. The director and the department...

Section 437B.12 - Assessment exclusive. - 437B.12 Assessment exclusive. All operating property and all other property...

Section 437B.13 - Statutes applicable — rate calculations. - 437B.13 Statutes applicable — rate calculations. 1. The director shall...

Section 437B.14 - Tax imposition. - 437B.14 Tax imposition. An annual statewide property tax of three...

Section 437B.15 - Adjustment to assessed value — reporting requirements. - 437B.15 Adjustment to assessed value — reporting requirements. 1. a....

Section 437B.16 - Tax exemptions. - 437B.16 Tax exemptions. Except as provided in section 437B.12, all...

Section 437B.17 - Return and payment requirements. - 437B.17 Return and payment requirements. 1. Each water utility whose...

Section 437B.18 - Statutes applicable. - 437B.18 Statutes applicable. 1. Sections 437B.5, 437B.6, 437B.8, and 437B.9,...

Section 437B.19 - Deposit of tax proceeds. - 437B.19 Deposit of tax proceeds. All revenues received from imposition...

Section 437B.20 - Records. - 437B.20 Records. Each water utility that is subject to the...

Section 437B.21 - Rules. - 437B.21 Rules. The director of revenue may adopt rules pursuant...