reglab/housing_qa huggingface dataset:
IA Code § 432A.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.2 - Profit within this state.

432A.2 Profit within this state.   The underwriting profit on such insurance written within this state shall be that proportion of the total underwriting profit of such insurer from such insurance written within the United States which the amount of net premiums of such insurer from such insurance written within this state bears to the total amount of net premiums of such insurer from such insurance written within the United States.  [C75, 77, 79, 81, §432A.2]  Referred to in §432A.1
IA Code § 432A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.3 - Profit within United States.

432A.3 Profit within United States.   The underwriting profit of such insurer on such insurance written within the United States shall be determined by deducting from the net earned premiums on such ocean marine insurance written within the United States during the taxable year which is the calendar year preceding the date on which such tax is due, the following items:   1. Net losses incurred, which means gross losses incurred during such calendar year under ocean marine insurance contracts written within the United States, less reinsurance claims collected or collectible and less net salvages or recoveries collected or collectible from any source applicable to the corresponding losses under such contracts.   2. Net expenses incurred in connection with such ocean marine contracts, including all state and federal taxes in connection therewith, but in no event shall the aggregate amount of such net expenses deducted exceed forty percent of the net premiums on such ocean marine insurance contracts, ascertained as provided in section 432A.4.   3. Net dividends paid or credited to policyholders on such ocean marine insurance contracts.  [C75, 77, 79, 81, §432A.3]
IA Code § 432A.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.4 - Computation of net earned premiums.

432A.4 Computation of net earned premiums.   In determining the amount of the tax imposed by this chapter, net earned premiums on ocean marine insurance contracts written within the United States during the taxable year shall be arrived at by deducting from gross premiums written on such contracts during the taxable year all return premiums, premiums on policies not taken, premiums paid for reinsurance of such contracts and net unearned premiums on all such outstanding contracts at the end of the taxable year, and adding to such amount net unearned premiums on such outstanding marine insurance contracts at the end of the calendar year preceding the taxable year.  [C75, 77, 79, 81, §432A.4]  Referred to in §432A.3
IA Code § 432A.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.5 - Expenses incurred.

432A.5 Expenses incurred.   In determining the amount of the tax imposed by this chapter, net expenses incurred shall be determined as the sum of the following:   1. Specific expenses incurred on such ocean marine insurance business, consisting of all commissions, agency expenses, taxes, licenses, fees, loss adjustment expenses, and all other expenses incurred directly and specifically in connection with such business, less recoveries or reimbursements on account of or in connection with such commissions or other expenses collected or collectible because of reinsurance or from any other source.   2. General expenses incurred on such ocean marine insurance business, consisting of that proportion of general or overhead expenses incurred in connection with such business which the net premiums on such ocean marine insurance written during the taxable year bear to the total net premiums written by such insurer from all classes of insurance written by it during the taxable year. Within the meaning of this subsection, general or overhead expenses shall include salaries of officers and employees, printing and stationery, all taxes of this state and of the United States, except as included in subsection 1, and all other expenses of such insurer, not included in subsection 1, after deducting expenses specifically chargeable to any or all other classes of insurance business.  [C75, 77, 79, 81, §432A.5]
IA Code § 432A.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.6 - Computation of tax on ocean marine insurance profit.

432A.6 Computation of tax on ocean marine insurance profit.   In determining the amount of the tax imposed by this chapter, the taxable underwriting profit of such insurer on such ocean marine insurance business written within this state, shall be ascertained as follows:   1. In the case of every such insurer which has written any such business within this state during three calendar years immediately preceding the year in which such taxes were payable, the taxable underwriting profit shall be determined by adding or subtracting, as the case may be, the underwriting profit or loss on all such insurance written within the United States, ascertained as hereinbefore provided, for each of such three years and dividing by three.   2. In the case of every such insurer other than as specified in subsection 1 such taxable underwriting profit, if any, shall be the underwriting profit, if any, on such ocean marine insurance business written within this state during the taxable year, ascertained as hereinbefore provided, but after such insurer has written such ocean marine insurance business within this state during three calendar years, an adjustment shall be made on the three-year average basis by ascertaining the amount of tax payable in accordance with subsection 1.  [C75, 77, 79, 81, §432A.6]
IA Code § 432A.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.7 - Tax payable annually.

432A.7 Tax payable annually.   The tax imposed by this chapter shall be paid annually, on or before the first day of June, by every insurer authorized to do the business of marine insurance in this state during any one or more of the preceding three calendar years, and the calendar year next preceding such June 1 shall be deemed the taxable year within the meaning of this section.  [C75, 77, 79, 81, §432A.7]
IA Code § 432A.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.8 - Filing tax return.

432A.8 Filing tax return.   Every insurer liable to pay the tax shall, on or before June 1 of each year, file with the commissioner of insurance a tax return in accordance with or upon forms prescribed by the commissioner of insurance. The tax shown to be due, if any, shall be paid to the director of revenue who shall issue to the insurer a receipt in duplicate, one of which shall be filed with the commissioner of insurance before issuance of the annual certificate as provided by law.  [C75, 77, 79, 81, §432A.8]  2003 Acts, ch 145, §286
IA Code § 432A.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.9 - Underwriting profits tax in lieu of other taxes.

432A.9 Underwriting profits tax in lieu of other taxes.   The tax imposed by this chapter shall be paid upon the marine underwriting profits, if any, upon all marine insurance business written in this state each calendar year. The tax on gross premiums under section 432.1 shall not be levied on marine insurance premiums reportable in a tax return prescribed by the commissioner of insurance to record taxable underwriting profit, if any, defined herein. The tax return required shall be in lieu of all other tax requirements imposed by section 432.1.  [C75, 77, 79, 81, §432A.9]
IA Code § 433.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.1 - Statement required.

433.1 Statement required.   Every telegraph and telephone company operating a line in this state shall, on or before the first day of May in each year, furnish to the department of revenue a statement verified by its president or secretary showing:   1. The total number of miles owned, operated, or leased within the state, with a separate showing of the number leased.   2. The average number of poles per mile, and the whole number of poles on its lines in this state.   3. The total number of miles in each separate line or division thereof, also the average number of separate wires thereon.   4. The whole number of stations on each line, and the value of the same, including furniture.   5. The whole number of instruments on each separate line, and the gross rental charges per instrument, where the same are rented to patrons of the company making the return, together with the number of stations maintained, other than railroad stations.   6. The gross receipts and operating expenses of said company for the year ending December 31 next preceding, on business originating and terminating in this state.   7. The gross receipts and operating expenses of said company for the year ending December 31 next preceding, and not included in the statement made under subsection 6 hereof.   8. The total capital stock of said company.   9. The number of shares of capital stock issued and outstanding, and the par or face value of each share.   10. The market value of such shares of stock on the first day of January next preceding, and if such shares have no market value, the actual value thereof.   11. All real estate and other property owned by such company and subject to local taxation within this state.   12. The specific real estate, together with the permanent improvements thereon, owned by such company and situated outside this state and taxed as other real estate in the state where located, with a specific description of each piece, where located, and the purpose for which the same is used, and the actual value thereof in the locality where situated.   13. All mortgages upon the whole or any part of its property, together with the dates and amounts thereof.   14. The total length of the lines of said company.   15. The total length of the lines of said company outside this state.  [C97, §1328; S13, §1328; C24, 27, 31, 35, 39, §7031; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.1]  2003 Acts, ch 145, §286; 2015 Acts, ch 109, §22, 75  Referred to in §433.2, 433.3
IA Code § 433.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.2 - Additional statement.

433.2 Additional statement.   Upon the receipt of the statements required in section 433.1 from the several companies, the department of revenue shall examine the statements. If the department deems the statements insufficient and that further information is requisite, the department shall require the officer making the statements to make such other or further statement as the department may desire.  [C97, §1329; S13, §1329; C24, 27, 31, 35, 39, §7032; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.2]  2003 Acts, ch 145, §286; 2014 Acts, ch 1092, §92; 2015 Acts, ch 109, §23, 75
IA Code § 433.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.3 - Failure to make statement.

433.3 Failure to make statement.   In case of failure or refusal of any company to make out or deliver to the department of revenue the statements required in section 433.1, such company shall forfeit and pay to the state one hundred dollars for each day such report is delayed beyond the first day of May, to be sued and recovered in any proper form of action in the name of the state, and on the relation of the director of revenue, and such penalty, when collected, shall be paid into the general fund of the state.  [C97, §1329; S13, §1329; C24, 27, 31, 35, 39, §7033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.3]  2003 Acts, ch 145, §286; 2015 Acts, ch 109, §24, 75
IA Code § 433.4A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.4A - Competitive long distance telephone company property.

433.4A Competitive long distance telephone company property.   For assessment years beginning before January 1, 2022, the director of revenue shall assess the property of a long distance telephone company, as defined in section 476.1D, subsection 10, Code 2018, previously classified by the utilities board as a competitive long distance telephone company under section 476.1D, subsection 10, Code 2018, which property is first assessed for taxation in this state on or after January 1, 1996, in the same manner as all other property assessed as commercial property by the local assessor under chapters 427, 427A, 427B, 428, and 441.  2019 Acts, ch 152, §42 – 44
IA Code § 433.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.5 - Actual value per mile — exemption value per mile.

433.5 Actual value per mile — exemption value per mile.   1. The department of revenue shall ascertain the actual value per mile of the property of each company within this state by dividing the total actual value, as ascertained under section 433.4, subsection 1, by the number of miles of line of such company within the state, and the result shall be deemed and held to be the actual value per mile of line of the property of such company within this state.   2. The department of revenue shall ascertain the exemption value per mile of the property of each company within this state by dividing the amount of the total exemption for that company determined under section 433.4, subsections 2 and 3, by the number of miles of line of such company within the state, and the result shall be deemed and held to be the exemption value per mile of line for that company.  [S13, §1330-a; C24, 27, 31, 35, 39, §7035; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.5]  2003 Acts, ch 145, §286; 2013 Acts, ch 123, §32, 38, 39; 2015 Acts, ch 109, §26, 75; 2018 Acts, ch 1158, §15
IA Code § 433.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.6 - Taxable value.

433.6 Taxable value. Repealed by 2013 Acts, ch 123, §35, 38, 39.
IA Code § 433.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.7 - Hearing.

433.7 Hearing.   At the time of determination of value by the department of revenue, any company interested shall have the right to appear, by its officers or agents, before the department of revenue and be heard on the question of the valuation of its property for taxation.  [S13, §1330-a; C24, 27, 31, 35, 39, §7037; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.7]  2003 Acts, ch 145, §286; 2009 Acts, ch 60, §10; 2010 Acts, ch 1061, §58; 2015 Acts, ch 109, §27, 75
IA Code § 433.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.8 - Assessment in each county — how certified.

433.8 Assessment in each county — how certified.   The department of revenue shall, for the purpose of determining what amount shall be assessed to each company in each county of the state into which the line of the said company extends, certify to the several county auditors of the respective counties into, over, or through which said line extends the number of miles of line in the county for that company, the actual value per mile of line for that company, and the exemption value per mile of line for that company for exemptions received pursuant to section 427.1, subsection 40, section 433.4, or any other exemptions. In no case, however, shall the taxable value of the property be reduced below zero.  [S13, §1330-b; C24, 27, 31, 35, 39, §7038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.8]  2003 Acts, ch 145, §286; 2013 Acts, ch 123, §33, 38, 39; 2015 Acts, ch 109, §28, 75; 2015 Acts, ch 120, §42, 45  Referred to in §331.512, 433.9
IA Code § 433.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.9 - Entry of certificate.

433.9 Entry of certificate.   At the first meeting of the board of supervisors held after the certification made under section 433.8 is received by the county auditor, the board shall cause such certification to be entered in its minute book, and make and enter therein an order stating the length of the lines, the actual value of the property, and the exempted value of the property of each of said companies situated in each city, township, or lesser taxing district in its county, as fixed by the department of revenue. The value certified by the department of revenue, following application of the percentage of actual value under section 441.21, and following the application of the exemption value certified by the department of revenue, shall constitute the taxable value of said property for taxing purposes, and the taxes on said property when collected by the county treasurer shall be disposed of as other taxes on real estate. The county auditor shall transmit a copy of said order to the council or trustees of each city or township in which the lines of said company extend.  [S13, §1330-c; C24, 27, 31, 35, 39, §7039; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.9]  2003 Acts, ch 145, §286; 2013 Acts, ch 123, §34, 38, 39; 2015 Acts, ch 109, §29, 75  Referred to in §331.512
IA Code § 433.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.10 - Rate of taxation — collection.

433.10 Rate of taxation — collection.   All telegraph and telephone property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes as the property of individuals within such counties, cities, townships, or lesser taxing districts, and the county treasurer shall collect such taxes at the same time and in the same manner as other taxes, and the same penalties for the nonpayment shall be due and collectible as for the nonpayment of individual taxes.  [S13, §1330-d; C24, 27, 31, 35, 39, §7040; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.10]  Referred to in §331.512, 331.559
IA Code § 433.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.11 - Other real property.

433.11 Other real property.   Land, lots, and other real property belonging to a telegraph company or telephone company not used exclusively in its telegraph or telephone business are subject to assessment and taxation on the same basis as other property of individuals in the counties where situated.  [S13, §1330-e; C24, 27, 31, 35, 39, §7041; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.11]  89 Acts, ch 296, §59  Referred to in §427.1(2)
IA Code § 433.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.12 - Definitions.

433.12 Definitions.   1. As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.   2. “Company” as used in this chapter means any person, partnership, association, corporation, or syndicate that owns or operates, or is engaged in operating, any telegraph or telephone line, whether formed or organized under the laws of this state or elsewhere. “Company” includes a city that owns or operates a municipal utility providing local exchange services pursuant to chapter 476.  [S13, §1330-f; C24, 27, 31, 35, 39, §7042; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.12]  95 Acts, ch 83, §24; 99 Acts, ch 63, §6, 8; 2000 Acts, ch 1148, §1; 2008 Acts, ch 1032, §106
IA Code § 433.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.13 - Line operated by railroad.

433.13 Line operated by railroad.   No telegraph line shall be assessed which is owned and operated by any railroad company exclusively for the transaction of its business, and which has been duly reported as such in its annual report under the laws providing for the taxation of railroad property.  [C97, §1332; C24, 27, 31, 35, 39, §7043; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.13]
IA Code § 433.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.14 - Maps required.

433.14 Maps required.   On or before the first day of August 1904, each telephone or telegraph company owning or operating a telephone or telegraph line, any part of which lies within the state of Iowa, shall file with the several county auditors of the counties within which any part of its line is located, a map of all its lines within said county, except its line within any platted city, drawn to a scale of not less than one inch to four miles, on which the location of the line or lines of said company is correctly shown. The map of any line situated upon any highway or street which is the dividing line between taxing districts shall show on which side of said street or highway said line is situated and shall locate all points at which said line may cross said street or highway. A statement showing the length of pole line in each taxing district of each company shall be filed when no map of the pole lines of such company is required under the terms of this section. A telephone or telegraph company whose line is situated upon the right-of-way of a railway may file, in lieu of the map required to be filed by the provisions of this section, a certificate setting forth along what lines of railway said company’s telephone or telegraph line extends. On or before the first day of March 1905, and annually thereafter, like maps, statements, or certificates shall be filed with the several county auditors of counties in which any part of said lines may have been extended, constructed, relocated, or taken down entirely, during the preceding calendar year, showing the correct location of all such new or relocated lines, and the location of any part abandoned or taken down, as the same existed on the thirty-first day of December preceding; provided county auditors of the several counties shall, upon application of any company owning or operating a telephone or telegraph line in their respective counties, furnish a map or maps accurately showing the boundaries of all taxing districts in said county, and the public highways located within such taxing districts.  [S13, §1400-a; C24, 27, 31, 35, 39, §7044; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.14]  Referred to in §331.512, 433.15, 437.15
IA Code § 433.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 433 - TELEGRAPH AND TELEPHONE COMPANIES TAX|Section 433.15 - Failure to file.

433.15 Failure to file.   In the event of the failure or refusal of any telephone or telegraph company, owning or operating any telephone or telegraph line not situated upon the right-of-way of a railway, to file the map required under section 433.14, at the time and according to the conditions named, then the county auditor may cause the map to be prepared by the county surveyor and the cost of it shall, in the first place, be audited and paid by the board of supervisors of the county and the amount shall be by the board levied as a special tax against the company and the property of the company, which shall be collected in the same manner as county taxes.  [S13, §1400-b; C24, 27, 31, 35, 39, §7045; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §433.15]  83 Acts, ch 123, §178, 209  Referred to in §331.427, 331.512, 437.15  Collection of taxes, see chapter 445