TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

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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.