Chapter 432. INSURANCE COMPANIES TAX  


Section 432.1. Tax on gross premiums — exclusions.
Section 432.2. Mutual service corporations.
Section 432.3. Receipts — certificate of authority.
Section 432.4. Deduction for debts.
Section 432.5. Risk retention groups.
Section 432.6. Personal and real property.
Section 432.7. Assessment.
Section 432.8.
Section 432.9. Debts deductible.
Section 432.10. Sufficiency of remitted tax — notice.
Section 432.11.
Section 432.12.
Section 432.12A. Historic preservation and cultural and entertainment district tax credit.
Section 432.12B. Venture capital fund investment tax credit.
Section 432.12C. Investment tax credits.
Section 432.12D. Endow Iowa tax credit.
Section 432.12E. Tax credits for wind energy production and renewable energy.
Section 432.12F. Economic development region revolving fund contribution tax credits.
Section 432.12G. Workforce housing investment tax credit.
Section 432.12H. Tax credit for certain sales taxes paid by third-party developers.
Section 432.12I. Iowa fund of funds tax credit.
Section 432.12J. Film qualified expenditure tax credit.
Section 432.12K. Film investment tax credit.
Section 432.12L. Redevelopment tax credit.
Section 432.12M. Innovation fund investment tax credit.
Section 432.13. Premium tax exemption — hawk-i program — state employee benefits.
Section 432.14. Statute of limitations.