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Iowa Code

Title X

Iowa Code tit. X

Financial Resources

421Department of Revenue 421ADisclosure of Information in Preparation of Tax Returns 421BCigarette Sales 422Individual Income, Corporate, and Franchise Taxes 422DOptional Taxes for Emergency Medical Services 423Streamlined Sales and Use Tax Act 423AHotel and Motel Tax 423BLocal Option Taxes 423CAutomobile Rental Excise Tax 423DEquipment Tax 423ESchool Infrastructure Funding Formula 423FStatewide School Infrastructure Funding 423GWater Service Tax 425Homestead Tax Credits and Reimbursement 425AFamily Farm Tax Credit 426Agricultural Land Tax Credit 426AMilitary Service Tax Credit and Exemptions 426BProperty Tax Relief — Mental Health and Disabilities Services 426CBusiness Property Tax Credit 427Property Exempt and Taxable 427APersonal Property Tax Replacement 427BSpecial Tax Provisions 427CForest and Fruit-tree Reservations 428Listing Property for Taxation 428AReal Estate Transfer Tax 429Notification of Taxpayers 432Insurance Companies Tax 432AMarine Insurance Tax 433Telegraph and Telephone Companies Tax 434Railway Companies Tax 435Property Taxes on Manufactured and Mobile Homes 437Electric Transmission Lines Tax 437ATaxes on Electricity and Natural Gas Providers 437BTaxes on Rate-regulated Water Utilities 438Pipeline Companies Tax 439Reassessment of Taxes 440Assessment of Omitted Property 441Assessment and Valuation of Property 443Tax List 444Tax Levies 445Tax Collection 446Tax Sales 447Tax Redemption 448Tax Deeds 449Tax Apportionment 450Inheritance Tax 450BQualified Use Inheritance Tax 452AMotor Fuel and Special Fuel Taxes 453ACigarette and Tobacco Taxes and Regulation of Alternative Nicotine Products and Vapor Products 453BExcise Tax on Unlawful Dealing in Certain Substances 453CTobacco Product Manufacturers — Financial Obligations 453DTobacco Product Manufacturers — Enforcement of Financial Obligations 453ERegulation of Tobacco Products — Device Retailers and Delivery Sales