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2021 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES
- Section 437B.1 - Purposes.
- Section 437B.2 - Definitions.
- 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.10 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty.
- 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.
- Section 437B.19 - Deposit of tax proceeds.
- Section 437B.20 - Records.
- Section 437B.21 - Rules.
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