reglab/housing_qa huggingface dataset:
IA Code § 437A.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS|Section 437A.21 - Return and payment requirements.

437A.21 Return and payment requirements.   1. Each electric company, natural gas company, electric cooperative, municipal utility, and other person whose property is subject to the statewide property tax shall file with the director a return, on or before March 31 following the assessment year, including, but not limited to, the following information:   a. The assessed value of property subject to the statewide property tax.   b. The amount of statewide property tax computed on such assessed value.   2. The first return under subsection 1 is due on or before February 28, 2000.   3. If an electric company, natural gas company, electric cooperative, municipal utility, or person is not required to file a statewide property tax return on or before February 28, 2000, but is required to file a return after such date, the return shall be filed on or before the due date. This subsection also applies in the event of a consolidation.   4. A return shall be signed by an officer, or other person duly authorized by the taxpayer, and must be certified as correct and in accordance with rules and forms prescribed by the director.   5. At the time of filing the return with the director, the taxpayer shall calculate the statewide property tax owed for the assessment year and shall remit to the director the statewide property tax required to be shown to be due on the return.   6. Notwithstanding subsections 1 through 5, a taxpayer is not required to file a return under this section or to remit any statewide property tax for any tax year in which the taxpayer’s statewide property tax liability is one dollar or less.  98 Acts, ch 1194, §22, 40; 2000 Acts, ch 1114, §13, 18; 2001 Acts, ch 145, §11, 13  Referred to in §437A.24
IA Code § 437A.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS|Section 437A.22 - Statutes applicable.

437A.22 Statutes applicable.   1. Sections 437A.9, 437A.10, 437A.12, 437A.13, and 437A.14, subsection 1, are applicable to electric companies, natural gas companies, electric cooperatives, municipal utilities, and persons whose property is subject to the statewide property tax. However, a required credit or refund of overpaid statewide property tax pursuant to section 437A.14, subsection 1, as it applies to this subchapter, shall be made by the director and not by city chief financial officers or county treasurers.   2. a. Section 422.26 applies with respect to the statewide property tax and penalties imposed by this chapter, except that, as applied to any tax imposed by this chapter, the lien provided shall be prior to and superior over all subsequent liens upon any personal property within this state or right to such personal property belonging to the taxpayer, without the necessity of recording the lien as provided in section 422.26. The requirement for recording, as applied to the statewide property tax imposed by this chapter, shall apply only to a lien upon real property. In order to preserve such lien against subsequent mortgagees, purchasers, or judgment creditors, for value and without notice of the lien, on any real property situated in a county, the director shall file with the recorder of the county in which the real property is located a notice of the lien.   b. The county recorder of each county shall index each lien showing the applicable entries specified in sections 558.49 and 558.52 and showing, under the names of taxpayers arranged alphabetically, all of the following:   (1) The name of the taxpayer.   (2) The name “State of Iowa” as claimant.   (3) Time the notice of lien was filed for recording.   (4) Date of notice.   (5) Amount of lien then due.   (6) Date of assessment.   (7) Date when the lien is satisfied.   c. The recorder shall endorse on each notice of lien the day, hour, and minute when filed for recording and the document reference number, shall preserve such notice, and shall promptly record the lien in the manner provided for recording real estate mortgages. The lien is effective from the time of the indexing of the lien.   d. The director, from moneys appropriated to the department of revenue for this purpose, shall pay recording fees as provided in section 331.604 for the recording of the lien, or for its satisfaction.   e. Upon the payment of the replacement tax as to which the director has filed notice with a county recorder, the director shall promptly file with the recorder a satisfaction of the replacement tax. The recorder shall enter the satisfaction on the notice on file in the recorder’s office and indicate that fact on the index.  98 Acts, ch 1194, §23, 40; 2001 Acts, ch 44, §21; 2003 Acts, ch 145, §286; 2009 Acts, ch 27, §21 – 23; 2010 Acts, ch 1069, §54  Referred to in §421.10
IA Code § 437A.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS|Section 437A.23 - Deposit of tax proceeds.

437A.23 Deposit of tax proceeds.   All revenues received from imposition of the statewide property tax shall be deposited in the general fund of the state. Fifty percent of the revenues shall be available, as appropriated by the general assembly, to the department of management for salaries, support, services, and equipment to administer the replacement tax. The balance of the revenues shall be available, as appropriated by the general assembly, to the department of revenue for salaries, support, services, and equipment to administer and enforce the replacement tax and the statewide property tax.  98 Acts, ch 1194, §24, 40; 99 Acts, ch 208, §17; 2003 Acts, ch 145, §286
IA Code § 437A.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS|Section 437A.24 - Records.

437A.24 Records.   Each electric company, natural gas company, electric cooperative, municipal utility, and other person who is subject to the replacement tax or the statewide property tax shall maintain records associated with the replacement tax and the assessed value of property subject to the statewide property tax for a period of five years following the later of the original due date for filing a return pursuant to sections 437A.8 and 437A.21 in which such taxes are reported, or the date on which either such return is filed. Such records shall include those associated with any additions or dispositions of property, and the allocation of such property among local taxing districts.  98 Acts, ch 1194, §25, 40; 2001 Acts, ch 145, §12
IA Code § 437A.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS|Section 437A.25 - Rules.

437A.25 Rules.   The director of revenue may adopt rules pursuant to chapter 17A for the administration and enforcement of this chapter.  98 Acts, ch 1194, §26, 40; 2003 Acts, ch 145, §286
IA Code § 437B.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.1 - Purposes.

437B.1 Purposes.   The purposes of this chapter are to replace property taxes imposed on rate-regulated water utilities with a system of taxation which will remove fluctuations in property taxes by imposing a system of taxation based on the delivery of water, to preserve revenue neutrality and debt capacity for local governments and taxpayers, to preserve neutrality in the allocation and cost impact of any replacement tax among and upon consumers of rate-regulated water utilities in this state, and to provide a system of taxation which reduces existing administrative burdens on state government.  2013 Acts, ch 94, §10, 35, 36
IA Code § 437B.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.5 - Failure to file return — incorrect return.

437B.5 Failure to file return — incorrect return.   1. As soon as practicable after a return required by section 437B.4, subsection 1, is filed, and in any event within three years after such return is filed, the director shall examine the return, determine the tax due if the return is found to be incorrect, and give notice to the taxpayer of the determination as provided in subsection 2. The period for the examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade any tax or in the case of a failure to file a return.   2. If a return required by section 437B.4, subsection 1, is not filed, or if such return when filed is incorrect or insufficient and the taxpayer fails to file a corrected or sufficient return within twenty days after such return is required by notice from the director, the director shall determine the amount of tax due from information as the director may be able to obtain and, if necessary, may estimate the tax due on the basis of external indices. The director shall give notice of the determination to the taxpayer liable for the tax and to the county treasurers to whom the tax is owed. The determination shall fix the tax unless the taxpayer against whom it is levied, within sixty days after notice of the determination, applies to the director for a hearing. At the hearing evidence may be offered to support the determination or to prove that it is incorrect. After the hearing the director shall give notice of the decision to the person liable for the tax and to the county treasurers to whom the tax is owed.   3. The three-year period of limitation provided in subsection 1 may be extended by the taxpayer by signing a waiver agreement form provided by the department. The agreement shall stipulate the period of extension and the tax period to which the extension applies. The agreement shall also provide that a claim for refund may be filed by the taxpayer at any time during the period of extension.  2013 Acts, ch 94, §14, 35, 36  Referred to in §421.10, 437B.18
IA Code § 437B.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.6 - Judicial review.

437B.6 Judicial review.   1. Judicial review of the actions of the director may be sought pursuant to chapter 17A, the Iowa administrative procedure Act.   2. For cause and upon a showing by the director that collection of the tax in dispute is in doubt, the court may order the petitioner to file with the clerk of the district court a bond for the use of the appropriate local taxing authorities, with sureties approved by the clerk of the district court, in the amount of the tax appealed from, conditioned upon the performance by the petitioner of any orders of the court.   3. An appeal may be taken by the taxpayer or the director to the supreme court irrespective of the amount involved.   4. A person aggrieved by a decision of the chief financial officer of a city under this chapter may seek review by writ of certiorari within thirty days of the decision sought to be reviewed.  2013 Acts, ch 94, §15, 35, 36  Referred to in §437B.18
IA Code § 437B.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.8 - Service of notice.

437B.8 Service of notice.   1. A notice authorized or required under this chapter may be given by mailing the notice to the taxpayer, addressed to the taxpayer at the address given in the last return filed by the taxpayer pursuant to this chapter, or if no return has been filed, then to the most recent address of the taxpayer obtainable. The mailing of the notice is presumptive evidence of the receipt of the notice by the taxpayer to whom the notice is addressed. A period of time within which some action must be taken for which notice is provided under this section commences to run from the date of mailing of the notice.   2. There is no limitation for the enforcement of a civil remedy pursuant to any proceeding or action taken to levy, appraise, assess, determine, or enforce the collection of any tax or penalty due under this chapter.  2013 Acts, ch 94, §17, 35, 36  Referred to in §437B.18
IA Code § 437B.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.9 - Penalties — offenses — limitation.

437B.9 Penalties — offenses — limitation.   1. A taxpayer is subject to the penalty provisions in section 421.27 with respect to any replacement tax due under this chapter. A taxpayer shall also pay interest on the delinquent replacement tax at the rate in effect under section 421.7 for each month computed from the date the payment was due, counting each fraction of a month as an entire month. The penalty and interest shall be paid to the county treasurer, or in the case of penalty and interest associated with a municipal transfer replacement tax to the city financial officer, and shall be disposed of in the same manner as other receipts under this chapter. Unpaid penalties and interest may be enforced in the same manner as provided for unpaid replacement tax under this chapter.   2. A taxpayer, or officer, member, or employee of the taxpayer, who willfully attempts to evade the replacement tax imposed or the payment of the replacement tax is guilty of a class “D” felony.   3. The issuance of a certificate by the director or a county treasurer stating that a replacement tax has not been paid, that a return has not been filed, or that information has not been supplied pursuant to this chapter is prima facie evidence of such failure.   4. A taxpayer, or officer, member, or employee of the taxpayer, required to pay a replacement tax, or required to make, sign, or file an annual return or supplemental return, who willfully makes a false or fraudulent annual return, or who willfully fails to pay at least ninety percent of the replacement tax or willfully fails to make, sign, or file the annual return, as required, is guilty of a fraudulent practice.   5. For purposes of determining the place of trial for a violation of this section, the situs of an offense is in the county of the residence of the taxpayer, officer, member, or employee of the taxpayer charged with the offense, unless the taxpayer, officer, member, or employee of the taxpayer is a nonresident of this state or the residence cannot be established, in which event the situs of the offense is in Polk county.   6. Prosecution for an offense specified in this section shall be commenced within six years after the commission of the offense.  2013 Acts, ch 94, §18, 35, 36  Referred to in §437B.11, 437B.18
IA Code § 437B.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.12 - Assessment exclusive.

437B.12 Assessment exclusive.   All operating property and all other property that is primarily and directly used in the delivery of water subject to replacement tax is exempt from taxation except as otherwise provided by this chapter.  2013 Acts, ch 94, §21, 35, 36  Referred to in §437B.2, 437B.11, 437B.14, 437B.15, 437B.16
IA Code § 437B.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.13 - Statutes applicable — rate calculations.

437B.13 Statutes applicable — rate calculations.   1. The director shall administer and enforce the replacement tax imposed by this chapter in the same manner as provided in and subject to sections 422.68, 422.70, 422.71, and 422.75.   2. The calculation of tax rates and adjustments to such rates by the director pursuant to this chapter do not constitute rulemaking subject to the provisions of chapter 17A.  2013 Acts, ch 94, §22, 35, 36
IA Code § 437B.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.14 - Tax imposition.

437B.14 Tax imposition.   An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in section 437B.12 on the assessment date of January 1.  2013 Acts, ch 94, §23, 35, 36  Referred to in §443.2
IA Code § 437B.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.16 - Tax exemptions.

437B.16 Tax exemptions.   Except as provided in section 437B.12, all property tax exemptions in the Code do not apply to property subject to the statewide property tax unless such exemptions expressly refer to the statewide property tax, except that if property was exempt from property tax on January 1, 2013, such exemption shall continue until the exemption expires, is phased out, or is repealed. The property of a taxpayer who does not owe any replacement tax is exempt from the statewide property tax for the coinciding assessment year.  2013 Acts, ch 94, §25, 35, 36
IA Code § 437B.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.17 - Return and payment requirements.

437B.17 Return and payment requirements.   1. Each water utility whose property is subject to the statewide property tax shall file with the director a return, on or before March 31 following the assessment year, including but not limited to the following information:   a. The assessed value of property subject to the statewide property tax.   b. The amount of statewide property tax computed on such assessed value.   2. The first return under subsection 1 is due on or before February 28, 2014.   3. A return shall be signed by an officer, or other person duly authorized by the taxpayer, and must be certified as correct and in accordance with rules and forms prescribed by the director.   4. At the time of filing the return with the director, the taxpayer shall calculate the statewide property tax owed for the assessment year and shall remit to the director the statewide property tax required to be shown due on the return.   5. Notwithstanding subsections 1 through 4, a taxpayer is not required to file a return under this section or to remit any statewide property tax for any tax year in which the taxpayer’s statewide property tax liability is one dollar or less.  2013 Acts, ch 94, §26, 35, 36  Referred to in §437B.20
IA Code § 437B.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.18 - Statutes applicable.

437B.18 Statutes applicable.   1. Sections 437B.5, 437B.6, 437B.8, and 437B.9, and section 437B.10, subsection 1, are applicable to water utilities whose property is subject to the statewide property tax.   2. a. Section 422.26 applies with respect to the statewide property tax and penalties imposed by this chapter, except that, as applied to any tax imposed by this chapter, the lien provided shall be prior to and superior over all subsequent liens upon any personal property within this state or right to such personal property belonging to the taxpayer, without the necessity of recording the lien as provided in section 422.26. The requirement for recording, as applied to the statewide property tax imposed by this chapter, shall apply only to a lien upon real property. In order to preserve such lien against subsequent mortgagees, purchasers, or judgment creditors, for value and without notice of the lien, on any real property situated in a county, the director shall file with the recorder of the county in which the real property is located a notice of the lien.   b. The county recorder of each county shall index each lien showing the applicable entries specified in sections 558.49 and 558.52 and showing, under the names of taxpayers arranged alphabetically, all of the following:   (1) The name of the taxpayer.   (2) The name “State of Iowa” as claimant.   (3) Time the notice of lien was filed for recording.   (4) Date of notice.   (5) Amount of lien then due.   (6) Date of assessment.   (7) Date when the lien is satisfied.   c. The recorder shall endorse on each notice of lien the day, hour, and minute when filed for recording and the document reference number, shall preserve such notice, and shall promptly record the lien in the manner provided for recording real estate mortgages. The lien is effective from the time of the indexing of the lien.   d. The director, from moneys appropriated to the department of revenue for this purpose, shall pay recording fees as provided in section 331.604 for the recording of the lien, or for its satisfaction.   e. Upon the payment of the statewide property tax as to which the director has filed notice with a county recorder, the director shall promptly file with the recorder a satisfaction of the statewide property tax. The recorder shall enter the satisfaction on the notice on file in the recorder’s office and indicate that fact on the index.  2013 Acts, ch 94, §27, 35, 36  Referred to in §421.10
IA Code § 437B.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.19 - Deposit of tax proceeds.

437B.19 Deposit of tax proceeds.   All revenues received from imposition of the statewide property tax shall be deposited in the general fund of the state. Fifty percent of the revenues shall be available, as appropriated by the general assembly, to the department of management for salaries, support, services, and equipment to administer the replacement tax. The balance of the revenues shall be available, as appropriated by the general assembly, to the department of revenue for salaries, support, services, and equipment to administer and enforce the replacement tax and the statewide property tax.  2013 Acts, ch 94, §28, 35, 36
IA Code § 437B.20 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.20 - Records.

437B.20 Records.   Each water utility that is subject to the replacement tax or the statewide property tax shall maintain records associated with the replacement tax and the assessed value of property subject to the statewide property tax for a period of five years following the later of the original due date for filing a return pursuant to sections 437B.4 and 437B.17 in which such taxes are reported, or the date on which either such return is filed. Such records shall include those associated with any additions or dispositions of property, and the allocation of such property among local taxing districts.  2013 Acts, ch 94, §29, 35, 36
IA Code § 437B.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES|Section 437B.21 - Rules.

437B.21 Rules.   The director of revenue may adopt rules pursuant to chapter 17A for the administration and enforcement of this chapter.  2013 Acts, ch 94, §30, 35, 36
IA Code § 438.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 438 - PIPELINE COMPANIES TAX|Section 438.1 - Taxation procedure.

438.1 Taxation procedure.   Every person, partnership, association, corporation, or syndicate engaged in the business of transporting or transmitting gas, gasoline, oils, or motor fuels by means of pipelines other than natural gas pipelines permitted pursuant to chapter 479, whether such pipelines be owned or leased, shall be taxed as provided in this chapter.  [C31, 35, §7103-d1; C39, §7103.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §438.1]  98 Acts, ch 1194, §34, 40; 2008 Acts, ch 1032, §106  Referred to in §438.2