Subtitle 1 - Revenues and Financial Management
- CHAPTER 421 - DEPARTMENT OF REVENUE
- 421.1 - STATE BOARD OF TAX REVIEW.
- 421.10 - APPEAL PERIOD -- APPLICABILITY.
- 421.11 THROUGH 421.13
- 421.14 - RULES -- DIRECTOR'S DUTIES.
- 421.15 - SEAL.
- 421.16 - EXPENSES.
- 421.17 - POWERS AND DUTIES OF DIRECTOR.
- 421.17A - ADMINISTRATIVE LEVY AGAINST ACCOUNTS.
- 421.17B - ADMINISTRATIVE WAGE ASSIGNMENT COOPERATIVE AGREEMENT.
- 421.18 - DUTIES OF PUBLIC OFFICERS AND EMPLOYEES.
- 421.19 - COUNSEL.
- 421.1A - PROPERTY ASSESSMENT APPEAL BOARD.
- 421.2 - DEPARTMENT OF REVENUE.
- 421.20 - ACTIONS.
- 421.21 - ADMINISTRATION OF OATHS.
- 421.22 - SERVICE OF ORDERS.
- 421.23 - FEES AND MILEAGE.
- 421.24 - RECIPROCAL INTERSTATE TAX ENFORCEMENT.
- 421.25 - PROFESSIONAL APPRAISERS EMPLOYED.
- 421.26 - PERSONAL LIABILITY FOR TAX DUE.
- 421.27 - PENALTIES.
- 421.28 - EXCEPTIONS TO SUCCESSOR LIABILITY.
- 421.29 - REGISTRATIONS.
- 421.3 - DIRECTOR TO HAVE NO CONFLICTING INTERESTS.
- 421.30 - REASSESSMENT EXPENSE FUND.
- 421.31 THROUGH 421.45
- 421.4 - DEPUTIES.
- 421.46 - TERMINAL LIABILITY HEALTH INSURANCE FUND.
- 421.47 - TAX AGREEMENTS WITH INDIAN TRIBES.
- 421.48 THROUGH 421.59
- 421.5 - SETTLING DOUBTFUL CLAIMS FOR TAXES.
- 421.6 - RULES -- DEPOSIT OF DEPARTMENTAL MONEYS.
- 421.60 - TAX PROCEDURES AND PRACTICES.
- 421.61 - UNCONSTITUTIONALLY WITHHELD TAX BENEFITS.
- 421.62 THROUGH 421.69
- 421.7 - INTEREST RATE.
- 421.70
- 421.8 - PENALTY FOR DEFECTIVE RETURN UNDER CERTAIN CIRCUMSTANCES.
- 421.8A
- 421.9 - DUTIES AND POWERS -- OFFICE.
- CHAPTER 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
- CHAPTER 421B - CIGARETTE SALES
- 421B.1 - SHORT TITLE.
- 421B.10 - INJUNCTION.
- 421B.11 - DIRECTOR OF REVENUE -- POWERS AND DUTIES.
- 421B.2 - DEFINITIONS.
- 421B.3 - SALES AT LESS THAN COST -- PENALTIES.
- 421B.4 - COMBINATION SALES.
- 421B.5 - SALES BY A WHOLESALER TO A WHOLESALER.
- 421B.6 - SALES EXCEPTIONS.
- 421B.7 - TRANSACTIONS PERMITTED TO MEET LAWFUL COMPETITION.
- 421B.8 - COST DETERMINED.
- 421B.9 - SALES OUTSIDE ORDINARY CHANNELS OF BUSINESS -- EFFECT.
- CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
- 422.1 - CLASSIFICATION OF CHAPTER.
- 422.10 - RESEARCH ACTIVITIES CREDIT.
- 422.100 - ALLOCATION TO THE CHILD CARE CREDIT FUND.
- 422.101 THROUGH 422.104
- 422.105 THROUGH 422.109
- 422.11 - FRANCHISE TAX CREDIT.
- 422.110 - INCOME TAX CREDIT IN LIEU OF REFUND.
- 422.111 - FUEL TAX CREDIT AS INCOME TAX CREDIT.
- 422.112 - AIRCRAFT FUEL TAX TRANSFER.
- 422.113 THROUGH 422.119
- 422.11A - NEW JOBS TAX CREDIT.
- 422.11B - MINIMUM TAX CREDIT.
- 422.11C - ETHANOL BLENDED GASOLINE TAX CREDIT.
- 422.11D - HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDIT.
- 422.11E - ASSISTIVE DEVICE TAX CREDIT -- SMALL BUSINESS.
- 422.11F - INVESTMENT TAX CREDITS.
- 422.11G - VENTURE CAPITAL FUND INVESTMENT TAX CREDIT.
- 422.11H - ENDOW IOWA TAX CREDIT.
- 422.11I - SOY-BASED CUTTING TOOL OIL TAX CREDIT.
- 422.11J - TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY.
- 422.11K - ECONOMIC DEVELOPMENT REGION REVOLVING FUND CONTRIBUTION TAX CREDIT.
- 422.11L - WAGE-BENEFITS TAX CREDIT.
- 422.11M - AGRICULTURAL ASSETS TRANSFERRED TO BEGINNING FARMERS.
- 422.11N - ETHANOL PROMOTION TAX CREDIT.
- 422.11O - E-85 GASOLINE PROMOTION TAX CREDIT.
- 422.11P - BIODIESEL BLENDED FUEL TAX CREDIT.
- 422.11Q - IOWA FUND OF FUNDS TAX CREDIT.
- 422.11R - SOY-BASED TRANSFORMER FLUID TAX CREDIT.
- 422.11S - SCHOOL TUITION ORGANIZATION TAX CREDIT.
- 422.11T - FILM QUALIFIED EXPENDITURE TAX CREDIT.
- 422.11U - FILM INVESTMENT TAX CREDIT.
- 422.11V - REDEVELOPMENT TAX CREDIT.
- 422.11W - CHARITABLE CONSERVATION CONTRIBUTION TAX CREDIT.
- 422.11X - DISASTER RECOVERY HOUSING PROJECT TAX CREDIT.
- 422.12 - DEDUCTIONS FROM COMPUTED TAX.
- 422.120 THROUGH 422.122
- 422.12A - INCOME TAX REFUND CHECKOFF FOR KEEP IOWA BEAUTIFUL FUND.
- 422.12B - EARNED INCOME TAX CREDIT.
- 422.12C - CHILD AND DEPENDENT CARE OR EARLY CHILDHOOD DEVELOPMENT TAX CREDITS.
- 422.12D - INCOME TAX CHECKOFF FOR THE IOWA STATE FAIR FOUNDATION.
- 422.12E - INCOME TAX RETURN CHECKOFFS LIMITED.
- 422.12F - INCOME TAX CHECKOFF FOR VOLUNTEER FIRE FIGHTER PREPAREDNESS.
- 422.12G - JOINT INCOME TAX REFUND CHECKOFF FOR KEEP IOWA BEAUTIFUL FUND AND VOLUNTEER FIRE FIGHTER PREPAREDNESS FUND.
- 422.12H - INCOME TAX CHECKOFF FOR FISH AND GAME PROTECTION FUND.
- 422.12I - INCOME TAX CHECKOFF FOR VETERANS TRUST FUND.
- 422.12J - INCOME TAX CHECKOFF FOR IOWA ELECTION CAMPAIGN FUND.
- 422.12K - INCOME TAX CHECKOFF FOR CHILD ABUSE PREVENTION PROGRAM FUND.
- 422.12L - JOINT INCOME TAX REFUND CHECKOFF FOR VETERANS TRUST FUND AND VOLUNTEER FIRE FIGHTER PREPAREDNESS FUND.
- 422.12M - INCOME TAX FORM -- INDICATION OF DEPENDENT CHILD HEALTH CARE COVERAGE.
- 422.13 - RETURN BY INDIVIDUAL.
- 422.14 - RETURN BY FIDUCIARY.
- 422.15 - INFORMATION AT SOURCE.
- 422.16 - WITHHOLDING OF INCOME TAX AT SOURCE -- PENALTIES -- INTEREST -- DECLARATION OF ESTIMATED TAX -- BOND.
- 422.16A - JOB TRAINING WITHHOLDING -- CERTIFICATION AND TRANSFER.
- 422.17 - CERTIFICATE ISSUED BY DEPARTMENT TO MAKE PAYMENTS WITHOUT WITHHOLDING.
- 422.18
- 422.19 - SCOPE OF NONRESIDENTS TAX.
- 422.2 - PURPOSE OR OBJECT.
- 422.20 - INFORMATION CONFIDENTIAL -- PENALTY.
- 422.21 - FORM AND TIME OF RETURN.
- 422.22 - SUPPLEMENTARY RETURNS.
- 422.23 - RETURN BY ADMINISTRATOR.
- 422.24 - PAYMENT -- INTEREST.
- 422.24A - START-UP BUSINESS TAX DEFERMENT.
- 422.25 - COMPUTATION OF TAX, INTEREST, AND PENALTIES -- LIMITATION.
- 422.26 - LIEN OF TAX -- COLLECTION -- ACTION AUTHORIZED.
- 422.27 - FINAL REPORT OF FIDUCIARY -- CONDITIONS.
- 422.28 - REVISION OF TAX.
- 422.29 - JUDICIAL REVIEW.
- 422.3 - DEFINITIONS CONTROLLING CHAPTER.
- 422.30 - JEOPARDY ASSESSMENTS.
- 422.31 - STATUTE APPLICABLE TO PERSONAL TAX.
- 422.32 - DEFINITIONS.
- 422.33 - CORPORATE TAX IMPOSED -- CREDIT.
- 422.34 - EXEMPTED CORPORATIONS AND ORGANIZATIONS.
- 422.34A - EXEMPT ACTIVITIES OF FOREIGN CORPORATIONS.
- 422.35 - NET INCOME OF CORPORATION -- HOW COMPUTED.
- 422.36 - RETURNS.
- 422.37 - CONSOLIDATED RETURNS.
- 422.38 - STATUTES GOVERNING CORPORATIONS.
- 422.39 - STATUTES APPLICABLE TO CORPORATION TAX.
- 422.4 - DEFINITIONS CONTROLLING DIVISION.
- 422.40 - CANCELLATION OF AUTHORITY -- PENALTY -- OFFENSES.
- 422.41 - CORPORATIONS.
- 422.42 THROUGH 422.47
- 422.47A THROUGH 422.47C
- 422.48 THROUGH 422.59
- 422.5 - TAX IMPOSED -- EXCLUSIONS -- ALTERNATIVE MINIMUM TAX.
- 422.6 - INCOME FROM ESTATES OR TRUSTS.
- 422.60 - IMPOSITION OF TAX -- CREDIT.
- 422.61 - DEFINITIONS.
- 422.62 - DUE AND DELINQUENT DATES.
- 422.63 - AMOUNT OF TAX.
- 422.63A AND 422.64
- 422.65 - ALLOCATION OF REVENUE.
- 422.66 - DEPARTMENT TO ENFORCE.
- 422.67 - GENERALLY -- BOND -- APPROVAL.
- 422.68 - POWERS AND DUTIES.
- 422.69 - MONEYS PAID AND DEPOSITED.
- 422.7 - "NET INCOME" -- HOW COMPUTED.
- 422.70 - GENERAL POWERS -- HEARINGS.
- 422.71 - ASSISTANTS -- SALARIES -- EXPENSES -- BONDS.
- 422.72 - INFORMATION DEEMED CONFIDENTIAL -- INFORMATIONAL EXCHANGE AGREEMENT -- SUBPOENAS.
- 422.73 - CORRECTION OF ERRORS -- REFUNDS, CREDITS, AND CARRYBACKS.
- 422.74 - CERTIFICATION OF REFUND.
- 422.75 - STATISTICS -- PUBLICATION.
- 422.76 THROUGH 422.84
- 422.8 - ALLOCATION OF INCOME EARNED IN IOWA AND OTHER STATES.
- 422.85 - IMPOSITION OF ESTIMATED TAX.
- 422.86 - PAYMENT OF ESTIMATED TAX.
- 422.87
- 422.88 - FAILURE TO PAY ESTIMATED TAX.
- 422.89 - EXCEPTION TO PENALTY.
- 422.9 - DEDUCTIONS FROM NET INCOME.
- 422.90
- 422.91 - CREDIT FOR ESTIMATED TAX.
- 422.92 - RULES FOR SHORT TAXABLE YEAR.
- 422.93 - PUBLIC UTILITY ACCOUNTING METHOD.
- 422.94 THROUGH 422.99
- CHAPTER 422A - HOTEL AND MOTEL TAX
- CHAPTER 422B - LOCAL OPTION TAXES
- CHAPTER 422C - AUTOMOBILE RENTAL EXCISE TAX
- CHAPTER 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
- CHAPTER 422E - SCHOOL INFRASTRUCTURE FUNDING
- CHAPTER 423 - STREAMLINED SALES AND USE TAX ACT
- 423.1 - DEFINITIONS.
- 423.10 - RELATIONSHIP TO STATE LAW.
- 423.11 - AGREEMENT REQUIREMENTS.
- 423.12 - LIMITED BINDING AND BENEFICIAL EFFECT.
- 423.13 - PURPOSE OF THIS SUBCHAPTER.
- 423.14 - SALES AND USE TAX COLLECTION.
- 423.15 - GENERAL SOURCING RULES.
- 423.16 - TRANSACTIONS TO WHICH THE GENERAL SOURCING RULES DO NOT APPLY.
- 423.17 - SOURCING RULES FOR VARIOUS TYPES OF LEASED OR RENTED EQUIPMENT WHICH IS NOT TRANSPORTATION EQUIPMENT.
- 423.18 - MULTIPLE POINTS OF USE EXEMPTION FORMS.
- 423.19 - DIRECT MAIL SOURCING.
- 423.2 - TAX IMPOSED.
- 423.20 - TELECOMMUNICATIONS SERVICE SOURCING.
- 423.21 - BAD DEBT DEDUCTIONS.
- 423.22 - TAXATION IN ANOTHER STATE.
- 423.23 - SELLERS' AGREEMENTS.
- 423.24 - ABSORBING TAX PROHIBITED.
- 423.24A - REIMBURSEMENT FOR THE PRIMARY ROAD FUND.
- 423.25 - DIRECTOR'S POWER TO ADOPT RULES.
- 423.26 - VEHICLES SUBJECT ONLY TO THE ISSUANCE OF TITLE -- MANUFACTURED HOUSING -- VEHICLE LEASE TRANSACTIONS NOT REQUIRING TITLE OR REGISTRATION.
- 423.27 - MOTOR VEHICLE LEASE TAX.
- 423.28 - SALES TAX REPORT -- DEDUCTION.
- 423.29 - COLLECTIONS BY SELLERS.
- 423.3 - EXEMPTIONS.
- 423.30 - FOREIGN SELLERS NOT REGISTERED UNDER THE AGREEMENT.
- 423.31 - FILING OF SALES TAX RETURNS AND PAYMENT OF SALES TAX.
- 423.32 - FILING OF USE TAX RETURNS AND PAYMENT OF USE TAX.
- 423.33 - LIABILITY OF PERSONS OTHER THAN RETAILERS FOR PAYMENT OF SALES OR USE TAX.
- 423.34 - LIABILITY OF USER.
- 423.34A - EXCLUSION FROM LIABILITY FOR PURCHASERS.
- 423.35 - POSTING OF BOND TO SECURE PAYMENT.
- 423.36 - PERMITS REQUIRED TO COLLECT SALES OR USE TAX -- APPLICATIONS -- REVOCATION.
- 423.37 - FAILURE TO FILE SALES OR USE TAX RETURNS -- INCORRECT RETURNS.
- 423.38 - JUDICIAL REVIEW.
- 423.39 - SERVICE OF NOTICES.
- 423.4 - REFUNDS.
- 423.40 - PENALTIES -- OFFENSES -- LIMITATION.
- 423.41 - BOOKS -- EXAMINATION.
- 423.42 - STATUTES APPLICABLE.
- 423.43 - DEPOSIT OF REVENUES.
- 423.44 - REIMBURSEMENT FOR PRIMARY ROAD FUND.
- 423.45 - REFUNDS -- EXEMPTION CERTIFICATES.
- 423.46 - RATE AND BASE CHANGES.
- 423.47 - REFUNDS AND CREDITS.
- 423.48 - RESPONSIBILITIES AND RIGHTS OF SELLERS REGISTERED UNDER THE AGREEMENT.
- 423.49 - RETURNS.
- 423.5 - IMPOSITION OF TAX.
- 423.50 - REMITTANCE OF FUNDS.
- 423.51 - ADMINISTRATION OF EXEMPTIONS.
- 423.52 - RELIEF FROM LIABILITY FOR SELLERS AND CERTIFIED SERVICE PROVIDERS.
- 423.53 - BAD DEBTS AND MODEL 1 SELLERS.
- 423.54 - AMNESTY FOR REGISTERED SELLERS.
- 423.55 - DATABASES.
- 423.56 - CONFIDENTIALITY AND PRIVACY PROTECTIONS UNDER MODEL 1.
- 423.57 - STATUTES APPLICABLE.
- 423.6 - EXEMPTIONS.
- 423.7 - TITLE.
- 423.7A - MOTOR VEHICLE LEASE TAX.
- 423.8 - LEGISLATIVE FINDING AND INTENT.
- 423.9 - AUTHORITY TO ENTER AGREEMENT -- REPRESENTATIVES ON GOVERNING BOARD.
- 423.9A - IOWA STREAMLINED SALES TAX ADVISORY COUNCIL.
- CHAPTER 423A - HOTEL AND MOTEL TAX
- CHAPTER 423B - LOCAL OPTION TAXES
- 423B.1 - AUTHORIZATION -- ELECTION -- IMPOSITION AND REPEAL.
- 423B.10 - FUNDING URBAN RENEWAL PROJECTS.
- 423B.2 - LOCAL VEHICLE TAX.
- 423B.3 - ADMINISTRATION OF LOCAL VEHICLE TAX.
- 423B.4 - PAYMENT -- PENALTIES.
- 423B.5 - LOCAL SALES AND SERVICES TAX.
- 423B.6 - ADMINISTRATION.
- 423B.7 - PAYMENT TO LOCAL GOVERNMENTS.
- 423B.8 - CONSTRUCTION CONTRACTOR REFUNDS.
- 423B.9 - ISSUANCE OF BONDS.
- CHAPTER 423C - AUTOMOBILE RENTAL EXCISE TAX
- CHAPTER 423D - EQUIPMENT TAX
- CHAPTER 423E - SCHOOL INFRASTRUCTURE FUNDING FORMULA
- CHAPTER 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING
- CHAPTER 424 - ENVIRONMENTAL PROTECTION CHARGE ON PETROLEUM DIMINUTION
- 424.1 - TITLE -- DIRECTOR'S AUTHORITY.
- 424.10 - FAILURE TO FILE RETURN -- INCORRECT RETURN.
- 424.11 - ENVIRONMENTAL PROTECTION CHARGE LIEN -- COLLECTION -- ACTION AUTHORIZED.
- 424.12 - RECORDS REQUIRED.
- 424.13 - JUDICIAL REVIEW.
- 424.14
- 424.15 - ENVIRONMENTAL PROTECTION CHARGE REFUND.
- 424.16 - NOTICE OF CHANGE IN DIMINUTION RATE -- SERVICE OF NOTICE.
- 424.17 - PENALTIES -- OFFENSES -- LIMITATION.
- 424.18 - EFFECTIVE DATE.
- 424.19 - FUTURE REPEAL.
- 424.2 - DEFINITIONS.
- 424.3 - ENVIRONMENTAL PROTECTION CHARGE IMPOSED UPON PETROLEUM DIMINUTION.
- 424.4 - ADDING OF CHARGE.
- 424.5 - DEPOSITOR PERMITS REQUIRED -- APPLICATIONS -- REVOCATION.
- 424.6 - EXEMPTION CERTIFICATES FOR RECEIVERS OF PETROLEUM UNDERGROUND STORAGE TANKS NOT SUBJECT TO FINANCIAL RESPONSIBILITY RULES.
- 424.7 - DEPOSIT OF MONEYS -- FILING OF ENVIRONMENTAL PROTECTION CHARGE RETURN.
- 424.8 - PAYMENT OF ENVIRONMENTAL PROTECTION CHARGE.
- 424.9 - BOND FOR ENVIRONMENTAL PROTECTION CHARGE COLLECTION.