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2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 2 PROPERTY TAXES
CHAPTER 437A TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
- 437A.1 Classification of chapter.
- 437A.2 Purposes.
- 437A.3 Definitions.
- 437A.4 Replacement tax imposed on delivery of electricity.
- 437A.5 Replacement tax imposed on delivery of natural gas.
- 437A.6 Replacement tax imposed on electric generation.
- 437A.7 Replacement tax imposed on electric transmission.
- 437A.8 Return and payment requirements — rate adjustments.
- 437A.9 Failure to file return — incorrect return.
- 437A.10 Judicial review.
- 437A.11 Lien — actions authorized.
- 437A.12 Service of notice.
- 437A.13 Penalties — offenses — limitation.
- 437A.14 Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty.
- 437A.15 Allocation of revenue.
- 437A.16 Assessment exclusive.
- 437A.16A New cogeneration facilities.
- 437A.17 Statutes applicable — rate calculations.
- 437A.17A Centrally assessed property tax adjustment.
- 437A.17B Reimbursement for renewable energy.
- 437A.17C Reimbursement for soy-based transformer fluid.
- 437A.18 Tax imposition.
- 437A.19 Adjustment to assessed value — reporting requirements.
- 437A.20 Tax exemptions.
- 437A.21 Return and payment requirements.
- 437A.22 Statutes applicable.
- 437A.23 Deposit of tax proceeds.
- 437A.24 Records.
- 437A.25 Rules.
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