reglab/housing_qa huggingface dataset:
IA Code § 428A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.3 - Who liable for tax.

428A.3 Who liable for tax.   Any person, firm or corporation who grants, assigns, transfers, or conveys any land, tenement, or realty by a deed, writing, or instrument subject to the tax imposed by this chapter shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the public official in connection with official duties.  [C66, 71, 73, 75, 77, 79, 81, §428A.3]
IA Code § 428A.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.4 - Recording refused.

428A.4 Recording refused.   1. The county recorder shall refuse to record any deed, instrument, or writing, taxable under section 428A.1 for which payment of the tax determined on the full amount of the consideration in the transaction has not been paid. However, if the deed, instrument, or writing, is exempt under section 428A.2, the county recorder shall not refuse to record the document if there is filed with or endorsed on it a statement signed by either the grantor or grantee or an authorized agent, that the instrument or writing is excepted from the tax under section 428A.2. The validity of an instrument as between the parties, and as to any person who would otherwise be bound by the instrument, is not affected by the failure to comply with this section. If an instrument is accepted for recording or filing contrary to this section the failure to comply does not destroy or impair the record as notice.   2. The county recorder shall refuse to record any deed, instrument, or writing by which any real property in this state shall be granted, assigned, transferred, or otherwise conveyed, except those transfers exempt from tax under section 428A.2, subsections 2 through 5, 7 through 13, and 16 through 21, or under section 428A.2, subsection 6, except in the case of a federal agency or instrumentality, until the declaration of value has been submitted to the county recorder. A declaration of value shall not be required with a deed given in fulfillment of a recorded real estate contract provided the deed has a notation that it is given in fulfillment of a contract.  [C66, 71, 73, 75, 77, 79, 81, §428A.4]  83 Acts, ch 135, §1; 87 Acts, ch 133, §2; 2009 Acts, ch 27, §16
IA Code § 428A.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.5 - Documentation of payment.

428A.5 Documentation of payment.   The amount of tax imposed by this chapter shall be paid to the county recorder in the county where the real property is located and the amount received shall appear on the face of the document or instrument. The method of documentation of a transfer tax shall be approved by the department of revenue.  [C66, 71, 73, 75, 77, 79, 81, §428A.5]  83 Acts, ch 135, §2; 99 Acts, ch 175, §2; 2001 Acts, ch 44, §19; 2003 Acts, ch 145, §286; 2009 Acts, ch 27, §17  Referred to in §428A.1
IA Code § 428A.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.7 - Forms provided by director of revenue.

428A.7 Forms provided by director of revenue.   The director of revenue shall prescribe the form of the declaration of value and shall include an appropriate place for the inclusion of special facts and circumstances relating to the actual sales price in real estate transfers. The director shall provide an adequate number of the declaration of value forms to each county recorder in the state. If the declaration of value form requires or provides for the inclusion of the social security number or federal tax identification number of a seller or buyer, the department shall provide that the social security number or federal tax identification number remains confidential and cannot be obtained by public examination.  [C66, 71, 73, 75, 77, 79, 81, §428A.7]  83 Acts, ch 135, §3; 2003 Acts, ch 145, §286; 2009 Acts, ch 112, §1
IA Code § 428A.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.9 - Refund of tax.

428A.9 Refund of tax.   To receive a refund from the state the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax paid to the treasurer of state. To receive a refund from the county the taxpayer shall petition the board of supervisors for a refund of the remaining portion of the overpayment paid to that county.  2001 Acts, ch 150, §19
IA Code § 428A.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.10 - Penalty.

428A.10 Penalty.   Any person, firm or corporation liable for the tax imposed by this chapter who knowingly fails to comply with this chapter relating to the payment of the real estate transfer tax is guilty of a simple misdemeanor.  [C66, 71, 73, 75, 77, 79, 81, §428A.10]  83 Acts, ch 135, §5
IA Code § 428A.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.11 - Enforcement.

428A.11 Enforcement.   The director of revenue shall enforce the provisions of this chapter and may prescribe rules for their detailed and efficient administration.  [C66, 71, 73, 75, 77, 79, 81, §428A.11]  2003 Acts, ch 145, §286
IA Code § 428A.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.13 - Nonapplicability.

428A.13 Nonapplicability.   This chapter shall not apply with respect to any deed, instrument, or writing where such deed, instrument, or writing may not under the Constitution of this state or under the Constitution or laws of the United States be made the subject of taxation by this state.  [C66, 71, 73, 75, 77, 79, 81, §428A.13]
IA Code § 428A.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 428A - REAL ESTATE TRANSFER TAX|Section 428A.15 - Penal provisions.

428A.15 Penal provisions.   Any person who willfully enters false information on the declaration of value shall be guilty of a simple misdemeanor.  [C79, 81, §428A.15]
IA Code § 429.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 429 - NOTIFICATION OF TAXPAYERS|Section 429.1 - Notice of assessment.

429.1 Notice of assessment.   The department of revenue shall, at the time of making the assessment of property as provided in chapters 428, 433, 434, 437, and 438, inform the person assessed, by mail, of the valuation put upon the taxpayer’s property. The notice shall contain a notice of the taxpayer’s right of appeal to the director of revenue as provided in section 429.2.  [C81, §429.1]  86 Acts, ch 1241, §37; 2002 Acts, ch 1150, §12; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §19, 75  For future amendment to this section, effective July 1, 2024, see 2018 Acts, ch 1158, §13, 28
IA Code § 429.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 429 - NOTIFICATION OF TAXPAYERS|Section 429.2 - Appeal.

429.2 Appeal.   1. The taxpayer shall have thirty days from the date of the notice of assessment to appeal the assessment to the director of revenue. Thereafter, the proceedings before the director of revenue shall conform to the provisions of subsection 2 and chapter 17A.   2. The following rules shall apply to the appeal proceedings in addition to those stated in chapter 17A:   a. The department’s assessment shall be presumed correct and the burden of proof shall be on the taxpayer with respect to all issues raised on appeal, including any challenge of the department’s valuation.   b. The burden of proof must be carried by a preponderance of the evidence.   c. The director of revenue shall consider all evidence and witnesses offered by the taxpayer and the department, including but not limited to evidence relating to the proper valuation of the property involved.   d. The director of revenue shall make an independent determination of the value of the property based solely upon the director’s review of the evidence presented.   e. Upon the request of a party, the director of revenue shall set the case for hearing within one year of the date of the request, unless for good cause shown, by application and ruling thereon after notice and not ex parte, the hearing date is continued by the director of revenue.  [C31, 35, §6982-d3; C39, §6982.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, §428.30; C81, §429.2]  94 Acts, ch 1133, §9, 16; 99 Acts, ch 151, §44, 89; 2006 Acts, ch 1010, §109, 110; 2015 Acts, ch 109, §20, 75; 2016 Acts, ch 1128, §7, 16, 24  Referred to in §429.1  2016 amendment to subsection 2, paragraph c, takes effect May 27, 2016, and applies retroactively to May 22, 2015;  2016 Acts, ch 1128, §16, 24
IA Code § 429.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 429 - NOTIFICATION OF TAXPAYERS|Section 429.3 - Judicial review.

429.3 Judicial review.   Judicial review of the action of the director of revenue may be sought by the taxpayer in accordance with the terms of chapter 17A.  [C31, 35, §6982-d4; C39, §6982.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, §428.31; C81, §429.3]  94 Acts, ch 1133, §10, 16; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §21, 75
IA Code § 432.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.2 - Mutual service corporations.

432.2 Mutual service corporations.   Notwithstanding section 432.1, a hospital service corporation, medical service corporation, pharmaceutical service corporation, optometric service corporation, and any other service corporation operating under chapter 514 shall pay as taxes to the director of revenue an amount equal to the applicable percent, as provided in section 432.1, subsection 2, of the gross amount of payments received during the preceding calendar year for subscriber contracts covering residents in this state after deducting the amounts returned to subscribers upon canceled subscriber contracts and rejected applications. Section 432.1, subsections 5 and 6, apply to the tax imposed by this section.  85 Acts, ch 239, §1; 2002 Acts, ch 1158, §7; 2003 Acts, ch 145, §286  Referred to in §432.1
IA Code § 432.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.3 - Receipts — certificate of authority.

432.3 Receipts — certificate of authority.   At the time of filing the annual tax return and the final payment of said taxes, said companies and associations shall take duplicate receipts therefor, one of which shall be filed with the commissioner of insurance, and upon filing of said receipt, and not until then, the commissioner of insurance shall issue the annual certificate as provided by law.  [C73, §807; C97, §1333; S13, §1333; C24, 27, 31, 35, 39, §7023; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.3; 81 Acts, ch 142, §2]
IA Code § 432.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.4 - Deduction for debts.

432.4 Deduction for debts.   No deduction or exemption from the taxes herein provided shall be allowed for or on account of any indebtedness owing by any such insurance company or association; provided, however, that companies doing a fire insurance business may deduct from the gross amount of premiums received, the amount of premiums returned upon canceled policies issued upon property situated in this state.  [C97, §1333; S13, §1333; C24, 27, 31, 35, 39, §7024; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.4]
IA Code § 432.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.5 - Risk retention groups.

432.5 Risk retention groups.   A risk retention group organized and operating pursuant to Pub. L. No. 99-563, also known as the Risk Retention Amendments of 1986, shall pay as taxes to the director of revenue an amount equal to the applicable percent, as provided in section 432.1, subsection 4, of the gross amount of the premiums written during the previous calendar year for risks placed in this state. A resident or nonresident producer shall report and pay the taxes on the premiums for risks that the producer has placed in this state with or on behalf of a risk retention group. The failure of a risk retention group to pay the tax imposed in this section shall result in the risk retention group being considered an unauthorized insurer under chapter 507A.  87 Acts, ch 138, §1; 2003 Acts, ch 145, §286; 2004 Acts, ch 1110, §4; 2006 Acts, ch 1117, §4  Referred to in §515E.4
IA Code § 432.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.6 - Personal and real property.

432.6 Personal and real property.   Every insurance corporation or association organized under the laws of this state, not including corporations with capital stock, county mutuals, and fraternal beneficiary associations, which county mutuals and fraternal beneficiary associations are not organized for pecuniary profit, shall, on or before the twenty-sixth day of January in each year, for the purpose of assessment of its property, furnish to the assessor of the assessment district in which its principal place of business is located, a statement verified by its president, showing specifically with reference to the year next preceding the first day of January then last past:   1. A duplicate of the statement required by law to be made to the commissioner of insurance for the said year last past.   2. A detailed statement of all its property and assets of every kind and nature whatsoever, and the value of each item thereof, including surplus, guaranty, and reserve fund, and the amount of each.  [S13, §1333-b; C24, 27, 31, 35, 39, §7027; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.6]  Referred to in §432.7
IA Code § 432.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.7 - Assessment.

432.7 Assessment.   The assessor shall, upon the receipt of the statements, and from other information acquired by the assessor, assess against every corporation or association referred to in section 432.6, the actual value of each parcel of real estate situated in the assessment district of the assessor, and all the property shall be assessed at the same rate, and for the same purposes as the property of private individuals, as provided in section 441.21.  [S13, §1333-b; C24, 27, 31, 35, 39, §7028; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.7]  89 Acts, ch 296, §58
IA Code § 432.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.9 - Debts deductible.

432.9 Debts deductible.   In ascertaining the indebtedness or liability of such corporation, company, or association, a debt shall be deemed to exist on account of its liability on the policies, certificates or other contracts of insurance issued by it equal to the amount of the surplus or other funds accumulated by any such corporation or association for the purpose of fulfilling its policies, certificates, or other contracts of insurance, and which can be used for no other purpose.  [S13, §1333-c; C24, 27, 31, 35, 39, §7030; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.9]
IA Code § 432.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.10 - Sufficiency of remitted tax — notice.

432.10 Sufficiency of remitted tax — notice.   The commissioner of insurance shall determine whether or not the tax remitted is correct. If the tax remitted is not sufficient, the commissioner shall notify the delinquent company of the amount of such delinquency and certify the amount thereof to the department of revenue which shall proceed to collect such delinquency.  [C71, 73, 75, 77, 79, 81, §432.10]  2003 Acts, ch 145, §286
IA Code § 432.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.11 - Premium tax exemption for basic benefit health plans.

432.11 Premium tax exemption for basic benefit health plans. Repealed by  2002 Acts, ch 1119, §111  .
IA Code § 432.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12 - Premium tax credit for employer sponsored health plan premium credit.

432.12 Premium tax credit for employer sponsored health plan premium credit. Repealed by  2001 Acts, ch 69, §38, 39  .
IA Code § 432.12A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12A - Historic preservation tax credit.

432.12A Historic preservation tax credit.   The taxes imposed under this chapter shall be reduced by a historic preservation tax credit allowed under chapter 404A.  2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9; 2014 Acts, ch 1118, §11, 12; 2015 Acts, ch 30, §122; 2017 Acts, ch 29, §124
IA Code § 432.12B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12B - Venture capital fund investment tax credit.

432.12B Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.
IA Code § 432.12C (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12C - Investment tax credits.

432.12C Investment tax credits.   1. The tax imposed under this chapter shall be reduced by an investment tax credit authorized pursuant to section 15E.43 for an investment in a qualifying business.   2. The taxes imposed under this chapter shall be reduced by investment tax credits authorized pursuant to section 15.333A and section 15E.193B, subsection 6, Code 2014.  2002 Acts, ch 1006, §10, 13; 2006 Acts, ch 1158, §60; 2013 Acts, ch 70, §21; 2013 Acts, ch 90, §106; 2014 Acts, ch 1130, §40; 2015 Acts, ch 138, §123, 126, 127
IA Code § 432.12D (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12D - Endow Iowa tax credit.

432.12D Endow Iowa tax credit.   The tax imposed under this chapter shall be reduced by an endow Iowa tax credit authorized pursuant to section 15E.305.  2003 Acts, 1st Ex, ch 2, §87, 89
IA Code § 432.12E (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12E - Tax credits for wind energy production and renewable energy.

432.12E Tax credits for wind energy production and renewable energy.   The taxes imposed under this chapter shall be reduced by tax credits for wind energy production allowed under chapter 476B and for renewable energy allowed under chapter 476C.  2004 Acts, ch 1175, §407, 418; 2005 Acts, ch 160, §5, 14
IA Code § 432.12F (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12F - Economic development region revolving fund contribution tax credits.

432.12F Economic development region revolving fund contribution tax credits. Repealed by 2010 Acts, ch 1138, §15, 16.
IA Code § 432.12G (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12G - Workforce housing investment tax credit.

432.12G Workforce housing investment tax credit.   The taxes imposed under this chapter shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3.  2014 Acts, ch 1130, §22, 24 – 26
IA Code § 432.12H (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12H - Tax credit for certain sales taxes paid by third-party developers.

432.12H Tax credit for certain sales taxes paid by third-party developers.   The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.  2006 Acts, ch 1158, §61
IA Code § 432.12I (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12I - Iowa fund of funds tax credit.

432.12I Iowa fund of funds tax credit.   The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15E.66, if redeemed, for investments in the Iowa fund of funds.  2006 Acts, ch 1158, §62
IA Code § 432.12J (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12J - Film qualified expenditure tax credit.

432.12J Film qualified expenditure tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
IA Code § 432.12K (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12K - Film investment tax credit.

432.12K Film investment tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
IA Code § 432.12L (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12L - Redevelopment tax credit.

432.12L Redevelopment tax credit.   The taxes imposed under this chapter shall be reduced by a redevelopment tax credit allowed under chapter 15, subchapter II, part 9.  2008 Acts, ch 1173, §11; 2009 Acts, ch 41, §129
IA Code § 432.12M (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.12M - Innovation fund investment tax credit.

432.12M Innovation fund investment tax credit.   The taxes imposed under this chapter shall be reduced by an innovation fund investment tax credit allowed under section 15E.52.  2011 Acts, ch 130, §44, 47, 71
IA Code § 432.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.13 - Premium tax exemption — hawk-i program — state employee benefits.

432.13 Premium tax exemption — hawk-i program — state employee benefits.   1. Premiums collected by participating insurers under chapter 514I are exempt from premium tax.   2. Premiums received for benefits acquired on behalf of state employees by the department of administrative services pursuant to section 8A.402, subsection 1, and by the state board of regents pursuant to chapter 262, are exempt from premium tax.  98 Acts, ch 1196, §1, 16; 99 Acts, ch 200, §19, 23; 2003 Acts, ch 145, §259; 2012 Acts, ch 1138, §120
IA Code § 432.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432 - INSURANCE COMPANIES TAX|Section 432.14 - Statute of limitations.

432.14 Statute of limitations.   Within five years after the tax return is filed or within five years after the tax return became due, whichever is later, the commissioner of insurance shall examine the return and determine the tax. An assessment or a claim for credit must be made within five calendar years after the annual tax filing is made. For a five-year period preceding the current calendar year, a company may apply for a credit, or the commissioner may make an assessment, as appropriate. The period of 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 tax or in the case of a failure to file a return.  98 Acts, ch 1057, §1
IA Code § 432A.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 432A - MARINE INSURANCE TAX|Section 432A.1 - Amount of tax on underwriting profit.

432A.1 Amount of tax on underwriting profit.   Every insurer authorized to do the business of selling marine insurance in this state, as authorized in section 515.48, shall, with respect to all insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise and all other personal property and interests therein, in the course of exportation from or importation into any country, or transportation coastwise including transportation by land or water from point of origin to final destination in respect to or appertaining to or in connection with, any and all risks or perils of navigation, transit or transportation and upon the property while being prepared for and while awaiting shipment, and during any delays, storage, transshipment or reshipment incident thereto, including war risks and marine builder’s risks, pay a tax of six and one-half percent on its taxable underwriting profit ascertained as provided in section 432A.2, from such insurance written within this state.  [C75, 77, 79, 81, §432A.1]