TAXES ON RATE-REGULATED WATER UTILITIES

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. TAXES ON RATE-REGULATED WATER UTILITIES

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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.