Iowa Code (Last Updated: December 05, 2016) |
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. |