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2022 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
- Section 437A.1 - Classification of chapter.
- Section 437A.2 - Purposes.
- Section 437A.3 - Definitions.
- Section 437A.4 - Replacement tax imposed on delivery of electricity.
- Section 437A.5 - Replacement tax imposed on delivery of natural gas.
- Section 437A.6 - Replacement tax imposed on electric generation.
- Section 437A.7 - Replacement tax imposed on electric transmission.
- Section 437A.8 - Return and payment requirements — rate adjustments.
- Section 437A.9 - Failure to file return — incorrect return.
- Section 437A.10 - Judicial review.
- Section 437A.11 - Lien — actions authorized.
- Section 437A.12 - Service of notice.
- Section 437A.13 - Penalties — offenses — limitation.
- Section 437A.14 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty.
- Section 437A.15 - Allocation of revenue.
- Section 437A.16 - Assessment exclusive.
- Section 437A.16A - New cogeneration facilities.
- Section 437A.17 - Statutes applicable — rate calculations.
- Section 437A.17A - Centrally assessed property tax adjustment.
- Section 437A.17B - Reimbursement for renewable energy.
- Section 437A.17C - Reimbursement for soy-based transformer fluid.
- Section 437A.18 - Tax imposition.
- Section 437A.19 - Adjustment to assessed value — reporting requirements.
- Section 437A.20 - Tax exemptions.
- Section 437A.21 - Return and payment requirements.
- Section 437A.22 - Statutes applicable.
- Section 437A.23 - Deposit of tax proceeds.
- Section 437A.24 - Records.
- Section 437A.25 - Rules.
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