Iowa Code ch. 437B – Taxes on Rate-regulated Water Utilities | Midpage

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Chapter 437B

Iowa Code ch. 437B

Taxes on Rate-regulated Water Utilities

437B.1Purposes 437B.2Definitions 437B.3Replacement tax imposed on delivery of water 437B.4Return and payment requirements 437B.5Failure to file return — incorrect return 437B.6Judicial review 437B.7Lien — actions authorized 437B.8Service of notice 437B.9Penalties — offenses — limitation 437B.10Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty 437B.11Allocation of revenue 437B.12Assessment exclusive 437B.13Statutes applicable — rate calculations 437B.14Tax imposition 437B.15Adjustment to assessed value — reporting requirements 437B.16Tax exemptions 437B.17Return and payment requirements 437B.18Statutes applicable 437B.19Deposit of tax proceeds 437B.20Records 437B.21Rules