Collections
Iowa Code

II

Generation, Transmission, and Delivery Taxes

437A.4Replacement tax imposed on delivery of electricity 437A.5Replacement tax imposed on delivery of natural gas 437A.6Replacement tax imposed on electric generation 437A.7Replacement tax imposed on electric transmission 437A.8Return and payment requirements — rate adjustments 437A.9Failure to file return — incorrect return 437A.10Judicial review 437A.11Lien — actions authorized 437A.12Service of notice 437A.13Penalties — offenses — limitation 437A.14Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty 437A.15Allocation of revenue 437A.16Assessment exclusive 437A.16ANew cogeneration facilities 437A.17Statutes applicable — rate calculations 437A.17ACentrally assessed property tax adjustment 437A.17BReimbursement for renewable energy 437A.17CReimbursement for soy-based transformer fluidRepealed