reglab/housing_qa huggingface dataset:
IA Code § 422.93 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.93 - Public utility accounting method.

422.93 Public utility accounting method.   Nothing in this chapter shall be construed to require the utilities board of the department of commerce to allow or require the use of any particular method of accounting by any public utility to compute its tax expense, depreciation expense, or operating expense for purposes of establishing its cost of service for rate-making purposes and for reflecting operating results in its regulated books of account.  [82 Acts, ch 1023, §17]
IA Code § 422.100 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.100 - Allocation to the child care credit fund.

422.100 Allocation to the child care credit fund. Repealed by  2009 Acts, ch 182, §138  .
IA Code § 422.110 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.110 - Income tax credit in lieu of refund.

422.110 Income tax credit in lieu of refund.   1. In lieu of the fuel tax refund provided in section 452A.17, a person or corporation subject to taxation under subchapter II or III of this chapter may elect to receive an income tax credit. The person or corporation which elects to receive an income tax credit shall cancel its refund permit obtained under section 452A.18 within thirty days after the first day of its tax year or the permit becomes invalid at that time. For the purposes of this section, “person” includes a person claiming a tax credit based upon the person’s pro rata share of the earnings from a partnership, limited liability company, or corporation which is not subject to a tax under subchapter II or III of this chapter as a partnership, limited liability company, or corporation. If the election to receive an income tax credit has been made, it remains effective for at least one tax year, and for subsequent tax years unless a change is requested and a new refund permit applied for within thirty days after the first day of the person’s or corporation’s tax year. The income tax credit shall be the amount of the Iowa fuel tax paid on fuel purchased by the person or corporation and is subject to the conditions provided in section 452A.17 with the exception that the income tax credit is not available for refunds relating to casualty losses, transport diversions, pumping credits, blending errors, idle time, power takeoffs, reefer units, and exports by distributors.   2. The right to a credit under this section is not assignable and the credit may be claimed only by the person or corporation that purchased the fuel.  [C75, 77, §422.86; C79, 81, §422.110; 82 Acts, ch 1176, §2]  86 Acts, ch 1141, §19; 86 Acts, ch 1241, §29; 88 Acts, ch 1205, §22, 23; 95 Acts, ch 155, §6, 7, 44; 99 Acts, ch 151, §26, 89; 2001 Acts, ch 116, §11; 2020 Acts, ch 1062, §94  Referred to in §2.48  Code editor directive applied and unnumbered paragraphs 1 and 2 editorially numbered as subsections 1 and 2
IA Code § 422.111 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.111 - Fuel tax credit as income tax credit.

422.111 Fuel tax credit as income tax credit.   1. The fuel tax credit may be applied against the income tax liability of the person or corporation as determined on the tax return filed for the year in which the fuel tax was paid. The department shall provide forms for claiming the fuel tax credit. If the fuel tax credit would result in an overpayment of income tax, the person or corporation may apply for a refund of the amount of overpayment or may have the overpayment credited to income tax due in subsequent years. Each person or corporation that claims a fuel tax credit shall maintain the original invoices showing the purchase of the fuel on which a credit is claimed. An invoice is not acceptable in support of a claim for credit unless the invoice is a separate serially numbered invoice covering no more than one purchase of motor fuel or undyed special fuel, prepared by the seller on a form approved by the department, or unless the invoice is legibly written with no corrections or erasures and shows the date of sale, the name and address of the seller and of the purchaser, the kind of fuel, the gallonage in figures, the per gallon price of the fuel, the total purchase price including the Iowa fuel tax, and that the total purchase price has been paid. However, as to refund invoices made on a billing machine, the department may waive these requirements. If an original invoice is lost or destroyed, the department may approve a credit supported by a copy identified and certified by the seller as being a true copy of the original. Each person or corporation that claims a fuel tax credit shall maintain complete records of purchases of motor fuel or undyed special fuel on which Iowa fuel tax was paid, and for which a fuel tax credit is claimed.   2. In order to verify the validity of a claim for credit the department shall have the right to require the claimant to furnish such additional proof of validity as the department may determine and to examine the books and records of the claimant. Failure of the claimant to furnish the books and records for examination shall constitute a waiver of rights to claim a credit related to that taxpayer’s year and the department may disallow the entire credit claimed by the taxpayer for that year.  [C75, 77, §422.87; C79, 81, §422.111]  88 Acts, ch 1205, §24; 99 Acts, ch 151, §27, 28, 89; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 422.112 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.112 - Aircraft fuel tax transfer.

422.112 Aircraft fuel tax transfer.   The department shall certify quarterly to the treasurer of state the amount of credit that has been taken against income tax liability since the time of the last certification, for the Iowa fuel tax paid on motor fuel, special fuel and motor fuel used for the purpose of operating aircraft, and the treasurer of state shall transfer the amount of the total credit from the motor fuel tax fund, or in the case of aircraft motor fuel, from the separate fund established by section 452A.82, to the general fund of the state.  [C75, 77, §422.88; C79, 81, §422.112]
IA Code § 422D.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES|Section 422D.1 - Authorization — election — imposition and repeal — use of revenues.

422D.1 Authorization — election — imposition and repeal — use of revenues.   1. a. A county board of supervisors may offer for voter approval any of the following taxes or a combination of the following taxes:   (1) Local option income surtax.   (2) An ad valorem property tax.   b. Revenues generated from these taxes shall be used for emergency medical services as provided in section 422D.6.   2. a. The taxes for emergency medical services shall only be imposed after an election at which a majority of those voting on the question of imposing the tax or combination of taxes specified in subsection 1, paragraph “a”, subparagraph (1) or (2), vote in favor of the question. However, the tax or combination of taxes specified in subsection 1 shall not be imposed on property within or on residents of a benefited emergency medical services district under chapter 357F. The question of imposing the tax or combination of the taxes may be submitted at the regular city election, a special election, or the general election. Notice of the question shall be provided by publication at least sixty days before the time of the election and shall identify the tax or combination of taxes and the rate or rates, as applicable. If a majority of those voting on the question approve the imposition of the tax or combination of taxes, the tax or combination of taxes shall be imposed as follows:   (1) A local option income surtax shall be imposed for tax years beginning on or after January 1 of the fiscal year in which the favorable election was held.   (2) An ad valorem property tax shall be imposed for the fiscal year in which the election was held.   b. Before a county imposes an income surtax as specified in subsection 1, paragraph “a”, subparagraph (1), a benefited emergency medical services district in the county shall be dissolved, and the county shall be liable for the outstanding obligations of the benefited district. If the benefited district extends into more than one county, the county imposing the income surtax shall be liable for only that portion of the obligations relating to the portion of the benefited district in the county.   3. Revenues received by the county from the taxes imposed under this chapter shall be deposited into the emergency medical services trust fund created pursuant to section 422D.6 and shall be used as provided in that section.   4. Any tax or combination of taxes imposed shall be for a maximum period of five years.  92 Acts, ch 1226, §17; 2011 Acts, ch 25, §83; 2013 Acts, ch 30, §92  Referred to in §422D.2, 422D.3, 422D.5
IA Code § 422D.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES|Section 422D.2 - Local income surtax.

422D.2 Local income surtax.   A county may impose by ordinance a local income surtax as provided in section 422D.1 at the rate set by the board of supervisors, of up to one percent, on the state individual income tax of each individual residing in the county at the end of the individual’s applicable tax year. However, the cumulative total of the percents of income surtax imposed on any taxpayer in the county shall not exceed twenty percent. The reason for imposing the surtax and the amount needed shall be set out in the ordinance. The surtax rate shall be set to raise only the amount needed. For purposes of this section, “state individual income tax” means the tax computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II.  92 Acts, ch 1226, §18; 97 Acts, ch 23, §46; 2006 Acts, ch 1158, §39; 2013 Acts, ch 123, §44 – 46; 2018 Acts, ch 1161, §51, 53, 54; 2020 Acts, ch 1062, §94  Limit on local surtax, §298.14  2018 amendment applies retroactively to January 1, 2018, for tax years beginning on or after that date; 2018 Acts, ch 1161, §54  Code editor directive applied
IA Code § 422D.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES|Section 422D.3 - Administration.

422D.3 Administration.   1. A local income surtax shall be imposed January 1 of the fiscal year in which the favorable election was held for tax years beginning on or after January 1, and is repealed as provided in section 422D.1, subsection 4, as of December 31 for tax years beginning after December 31.   2. The director of revenue shall administer the local income surtax as nearly as possible in conjunction with the administration of state income tax laws. The director shall provide on the regular state tax forms for reporting local income surtax.   3. An ordinance imposing a local income surtax shall adopt by reference the applicable provisions of the appropriate sections of chapter 422, subchapter II. All powers and requirements of the director in administering the state income tax law apply to the administration of a local income surtax, including but not limited to, the provisions of sections 422.4, 422.20 through 422.31, 422.68, 422.70, and 422.72 through 422.75. Local officials shall confer with the director of revenue for assistance in drafting the ordinance imposing a local income surtax. A certified copy of the ordinance shall be filed with the director as soon as possible after passage.   4. The director, in consultation with local officials, shall collect and account for a local income surtax and any interest and penalties. The director shall credit local income surtax receipts and any interest and penalties collected from returns filed on or before November 1 of the calendar year following the tax year for which the local income surtax is imposed to a local income surtax fund established in the department of revenue. All local income surtax receipts and any interest and penalties received or refunded from returns filed after November 1 of the calendar year following the tax year for which the local income surtax is imposed shall be deposited in or withdrawn from the state general fund and shall be considered part of the cost of administering the local income surtax.  92 Acts, ch 1226, §19; 99 Acts, ch 151, §35, 89; 2003 Acts, ch 145, §286; 2018 Acts, ch 1026, §131; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 422D.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES|Section 422D.4 - Payment to local government — use of receipts.

422D.4 Payment to local government — use of receipts.   1. On or before December 15, the director of revenue shall make an accounting of the local income surtax receipts and any interest and penalties collected from returns filed on or before November 1 and shall certify to the treasurer of state this amount collected. The treasurer of state shall remit within fifteen days of the certification by the director to each county which has imposed a local income surtax the amount in the local income surtax fund collected as a result of its surtax.   2. Local income surtax moneys received by a county shall be deposited and used as provided in section 422D.6.  92 Acts, ch 1226, §20; 2003 Acts, ch 145, §286
IA Code § 422D.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES|Section 422D.5 - Property tax levy.

422D.5 Property tax levy.   A county may levy an emergency medical services tax at the rate set by the board of supervisors and approved at the election as provided in section 422D.1, on all taxable property in the county for fiscal years beginning with the fiscal year in which the favorable election was held. The reason for imposing the tax and the amount needed shall be set out on the ballot. The rate shall be set so as to raise only the amount needed. The levy is repealed for subsequent fiscal years as provided in section 422D.1, subsection 4.  92 Acts, ch 1226, §21
IA Code § 422D.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES|Section 422D.6 - Emergency medical services trust fund.

422D.6 Emergency medical services trust fund.   1. A county authorized to impose a tax under this chapter shall establish an emergency medical services trust fund into which revenues received from the taxes imposed shall be deposited. Moneys in the trust fund shall be used for emergency medical services. In addition, moneys in the fund may be used for the purpose of matching federal or state funds for education and training related to emergency medical services.   2. A county may enter into chapter 28E agreements with other counties in order to ensure adequate coverage of the county’s service area.   3. Costs which are eligible for emergency medical services trust fund expenditures include, but are not limited to:   a. Defibrillators.   b. Nondisposable essential ambulance equipment, as defined by rule by the Iowa department of public health.   c. Communications pagers, radios, and base repeaters.   d. Training in the use of emergency medical services equipment.   e. Vehicles including, but not limited to, ambulances, fire apparatus, boats, rescue/first response vehicles, and snowmobiles.   f. Automotive parts.   g. Buildings.   h. Land.  92 Acts, ch 1226, §22  Referred to in §135.25, 422D.1, 422D.4
IA Code § 423.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.7 - Title.

423.7 Title.   This subchapter shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act”.  2003 Acts, 1st Ex, ch 2, §100, 205
IA Code § 423.7A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.7A - Motor vehicle lease tax.

423.7A Motor vehicle lease tax. Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See §423.26.
IA Code § 423.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.8 - Legislative finding and intent.

423.8 Legislative finding and intent.   1. The general assembly finds that Iowa should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.   2. It is the intent of the general assembly that entering into this agreement will lead to simplification and modernization of the sales and use tax law and not to the imposition of new taxes or an increase or decrease in the existing number of exemptions, unless such a result is unavoidable under the terms of the agreement. Entering into this agreement should not cause businesses to sustain additional administrative burden.   3. It is the intent of the general assembly to provide Iowa sellers impacted by the agreement with the assistance necessary to alleviate administrative burdens that result in participation in the agreement.  2003 Acts, 1st Ex, ch 2, §101, 205; 2006 Acts, ch 1158, §47; 2018 Acts, ch 1026, §134
IA Code § 423.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.9 - Authority to enter agreement — representatives on governing board.

423.9 Authority to enter agreement — representatives on governing board.   1. The director is authorized and directed to enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.   2. The director is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.   3. Four representatives are authorized to be members of the governing board established pursuant to the agreement and to represent Iowa before that body as one vote. The legislator representatives shall serve terms as provided in section 69.16B. The representatives shall be appointed as follows:   a. One representative shall be a member of the house of representatives who is appointed by the speaker of the house of representatives or the delegate’s designee who shall also be a member of the house of representatives.   b. One representative shall be a member of the senate who is appointed by the majority leader of the senate or the delegate’s designee who shall also be a member of the senate.   c. Two representatives from the executive branch shall be appointed by the governor, one of whom shall be the director, or each delegate’s designee who shall also be employed by the executive branch.  2003 Acts, 1st Ex, ch 2, §102, 205; 2006 Acts, ch 1158, §48; 2008 Acts, ch 1156, §46, 58  Referred to in §423.9A
IA Code § 423.9A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.9A - Iowa streamlined sales tax advisory council.

423.9A Iowa streamlined sales tax advisory council.   1. An Iowa streamlined sales tax advisory council is created. The advisory council shall review, study, and submit recommendations to the Iowa streamlined sales and use tax representatives appointed pursuant to section 423.9, subsection 3, regarding the streamlined sales and use tax agreement formalized by the project’s member states on November 12, 2002, agreement amendments, proposed language conforming Iowa’s sales and use tax to the national agreement, and the following issues:   a. Uniform definitions proposed in the current agreement and future proposals.   b. Effects upon taxability of items newly defined in Iowa.   c. Impacts upon business as a result of the agreement.   d. Technology implementation issues.   e. Any other issues that are brought before the streamlined sales and use tax member states or the streamlined sales and use tax governing board.   2. The department shall provide administrative support to the Iowa streamlined sales tax advisory council. The advisory council shall be representative of Iowa’s business community and economy when reviewing and recommending solutions to streamlined sales and use tax issues. The advisory council shall provide the general assembly and the governor with final recommendations made to the Iowa streamlined sales and use tax representatives upon the conclusion of each calendar year.   3. The director, in consultation with the Iowa taxpayers association, Iowa retail federation, and the Iowa association of business and industry, shall appoint members to the Iowa streamlined sales tax advisory council, which shall consist of the following members:   a. One member from the department.   b. Three members representing small Iowa businesses, at least one of whom shall be a retailer, and at least one of whom shall be a supplier.   c. Three members representing medium Iowa businesses, at least one of whom shall be a retailer, and at least one of whom shall be a supplier.   d. Three members representing large Iowa businesses, at least one of whom shall be a retailer, and at least one of whom shall be a supplier.   e. One member representing taxpayers as a whole.   f. One member representing the retail community as a whole.   g. Any other member representative of business the director deems appropriate.  2006 Acts, ch 1158, §49; 2007 Acts, ch 22, §76
IA Code § 423.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.10 - Relationship to state law.

423.10 Relationship to state law.   Entry into the agreement by the director does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, shall be by action of the general assembly.  2003 Acts, 1st Ex, ch 2, §103, 205
IA Code § 423.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.12 - Limited binding and beneficial effect.

423.12 Limited binding and beneficial effect.   1. The agreement binds and inures only to the benefit of Iowa and the other member states. A person, other than a member state, is not an intended beneficiary of the agreement. Any benefit to a person other than a member state is established by the law of Iowa and not by the terms of the agreement.   2. A person shall not have any cause of action or defense under the agreement or by virtue of this state’s entry into the agreement. A person may not challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.   3. A law of this state, or the application of it, shall not be declared invalid as to any such person or circumstance on the ground that the provision or application is inconsistent with the agreement.  2003 Acts, 1st Ex, ch 2, §105, 205