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Iowa Code (Last Updated: December 05, 2016) |
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Title X. FINANCIAL RESOURCES |
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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. |