reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.2 - Statement required.

437.2 Statement required.
Every company owning or operating a transmission line or lines for the conduct of electric energy and which line or lines are located within the state, and which said line or lines are also located wholly or partly outside cities, shall, on or before the first day of May in each year, furnish to the department of revenue a verified statement as to its entire line or lines within this state, when all of said line or lines are located outside cities, and as to such portion of its line or lines within this state as are located outside cities, when such line or lines are located partly outside and partly inside cities, showing:
1. The total number of miles of line owned, operated, or leased, located outside cities within this state, with a separate showing of the number of miles leased.
2. The location and length of each division within the state and the character of poles, towers, wires, substation equipment, and other construction of each such division, designating the length and portion thereof in each separate county into which each such division extends.
[SS15, §1346-k; C24, 27, 31, 35, 39, §7090; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.2]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §38, 75
Referred to in §437.5, 437.6, 437.11, 437.13, 437.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.3 - Verification.

437.3 Verification.
The verification of any statement required by law shall be made by some member, officer, or agent of the company having knowledge of the facts.
[SS15, §1346-r; C24, 27, 31, 35, 39, §7091; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.3]
98 Acts, ch 1194, §33, 40
Referred to in §420.207
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.4 - Additional statement.

437.4 Additional statement.
Upon receipt of the statements from the companies, the department of revenue shall examine the statements, and if the department deems them insufficient, and that further information is required, the department shall require the company making the statements to make other or further statement as the department deems necessary, notifying the company by mail.
[SS15, §1346-l; C24, 27, 31, 35, 39, §7092; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.4]
86 Acts, ch 1241, §39; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §39, 75
Referred to in §437.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.5 - Failure to furnish.

437.5 Failure to furnish.
In case of the total failure or refusal to make any statement required by sections 437.2 and 437.4 to be made by May 1 in any year, or of failure or refusal to make other or further statement within thirty days from the time the notice is received by the company that the additional statement is required by the department of revenue, the company shall forfeit and pay to the state, one hundred dollars for each day the total failure or refusal to make any report is continued beyond the first day of May of the year in which it is required, or in case of any other or further report required by the department for each day it is delayed beyond thirty days from the receipt of the notice by the company that the additional report is required. The forfeiture shall be sued for and recovered in any proper form of action in the name of the state and on relation of the director of revenue of the state, and the penalty, when collected, shall be paid into the general fund of the state.
[SS15, §1346-l; C24, 27, 31, 35, 39, §7093; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.5]
86 Acts, ch 1241, §40; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §40, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.6 - Actual value.

437.6 Actual value.
On or before October 31 each year, the department of revenue shall proceed to find the actual value of that part of such transmission line or lines referred to in section 437.2, owned or operated by any company, that is located within this state but outside cities, including the whole of such line or lines when all of such line or lines owned or operated by said company is located wholly outside of cities, taking into consideration the information obtained from the statements required by this chapter, and any further information obtainable, using the same as a means of determining the actual cash value of such transmission line or lines or part thereof, within this state, located outside of cities. The department shall then ascertain the value per mile of such transmission line or lines owned or operated by each company specified in section 437.2, by dividing the total value as above ascertained by the number of miles of line of such company within the state located outside of cities, and the result shall be deemed and held to be the actual value per mile of said transmission line or lines of each of said companies within the state located outside of cities.
[SS15, §1346-m; C24, 27, 31, 35, 39, §7094; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.6]
2003 Acts, ch 145, §286; 2009 Acts, ch 60, §13; 2015 Acts, ch 109, §41, 75
Referred to in §437.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.7 - Taxable value.

437.7 Taxable value.
The taxable value of such line or lines of which the department of revenue by this chapter is required to find the value, shall be determined by taking the percentage of the actual value so ascertained, as provided by section 441.21, and the ratio between the actual value and the assessed or taxable value of the transmission line or lines of each of said companies located outside of cities shall be the same as in the case of the property of private individuals.
[SS15, §1346-m; C24, 27, 31, 35, 39, §7095; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.7]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §42, 75
Referred to in §437.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.8 - Hearing.

437.8 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, agents, and attorneys before the department, and be heard on the question of the value of its property for taxation.
[SS15, §1346-m; C24, 27, 31, 35, 39, §7096; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.8]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §43, 75
Referred to in §437.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.9 - County assessment — certification.

437.9 County assessment — certification.
The department of revenue shall, for the purpose of determining what amount shall be assessed to any one of the companies in each county of the state into which the line or lines of the company extend, multiply the assessed or taxable value per mile of line of the company, as ascertained according to the provisions of this chapter, by the number of miles of line in each of the counties, and the result thereof shall be certified by the department to the several county auditors of the respective counties into, over, or through which the line or lines extend.
[SS15, §1346-n; C24, 27, 31, 35, 39, §7097; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.9]
2003 Acts, ch 145, §286; 2015 Acts, ch 109, §44, 75; 2017 Acts, ch 54, §54
Referred to in §437.10, 437.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.10 - Levy and collection of tax.

437.10 Levy and collection of tax.
At the first meeting of the board of supervisors held after the statements of the department of revenue under section 437.9 are received by the county auditor, the board shall cause such statement to be entered in its minute book and make and enter in the minute book an order stating the length of the lines and the assessed value of the property of each of the companies situated in each township or lesser taxing district in each county outside cities, as fixed by the department of revenue, which shall constitute the taxable value of the property for taxing purposes. The county auditor shall transmit a copy of the order to the trustees of each township and to the proper taxing boards in lesser taxing districts into which the line or lines of the company extend in the county. The taxes on the property when collected by the county treasurer shall be disposed of as other taxes on real estate.
[SS15, §1346-o; C24, 27, 31, 35, 39, §7098; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.10]
2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §56; 2015 Acts, ch 109, §45, 75; 2016 Acts, ch 1073, §118
Referred to in §331.512
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.11 - Rate — purposes.

437.11 Rate — purposes.
Such portions of the transmission line or lines within the state referred to in section 437.2, as are located outside cities, shall be taxable upon said assessment provided for by sections 437.6 through 437.9 at the same rate, by the same officers and for the same purposes as property of individuals within such counties, townships, or lesser taxing districts, outside cities, and the county treasurer shall collect said taxes at the same time and in the same manner as other taxes, and the same penalties shall be due and collectible as for the nonpayment of individual taxes.
[SS15, §1346-p; C24, 27, 31, 35, 39, §7099; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.11]
2021 Acts, ch 80, §272
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.12 - Assessment exclusive.

437.12 Assessment exclusive.
Every transmission line or part of a transmission line, of which the department of revenue is required by this chapter to find the value, shall be exempt from other assessment or taxation either under sections 428.24 through 428.26, or under any other law of this state except as provided in this chapter.
[SS15, §1346-q; C24, 27, 31, 35, 39, §7100; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.12]
95 Acts, ch 83, §26; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §46, 75; 2021 Acts, ch 80, §273
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.13 - Local assessment.

437.13 Local assessment.
All lands, buildings, machinery, poles, towers, wires, station and substation equipment, and other construction owned or operated by any company referred to in section 437.2, and where this property is located within any city within this state, shall be listed and assessed for taxation in the same manner as provided in sections 428.24, 428.25, and 428.29, for the listing and assessment of that part of the lands, buildings, machinery, tracks, poles, and wires within the limits of any city belonging to individuals or corporations furnishing electric light or power, and where this property, except the capital stock, is situated partly within and partly without the limits of a city. All personal property of every company owning or operating any transmission line referred to in section 437.2, used or purchased by it for the purpose of the transmission line, shall be listed and assessed in the assessment district where usually kept and housed and under sections 428.26 and 428.29.
[SS15, §1346-q; C24, 27, 31, 35, 39, §7101; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.13]
95 Acts, ch 83, §27
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437 - ELECTRIC TRANSMISSION LINES TAX › Section 437.15 - Reassessment — procedure and requirements.

437.15 Reassessment — procedure and requirements.
Sections 433.14, 433.15, 439.1, and 439.2 shall apply to the property of transmission lines which are referred to in section 437.2.
[SS15, §1346-t; C24, 27, 31, 35, 39, §7103; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §437.15]
For future amendment to this section, effective July 1, 2024, see 2018 Acts, ch 1158, §17, 28
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.1 - Classification of chapter.

437A.1 Classification of chapter.
The provisions of this chapter are classified and designated as follows:
1. Subchapter I Introductory Provisions.
2. Subchapter II Generation, Transmission, and Delivery Taxes.
3. Subchapter III Statewide Property Tax.
4. Subchapter IV General Provisions.
98 Acts, ch 1194, §2, 40; 2017 Acts, ch 54, §55
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.2 - Purposes.

437A.2 Purposes.
The purposes of this chapter are to replace property taxes imposed on electric companies, natural gas companies, electric cooperatives, and municipal utilities with a system of taxation which will remove tax costs as a factor in a competitive environment by imposing like generation, transmission, and delivery taxes on similarly situated competitors who generate, transmit, or deliver electricity or natural gas in the same competitive service area, 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 electricity and natural gas in this state, and to provide a system of taxation which reduces existing administrative burdens on state government.
98 Acts, ch 1194, §3, 40
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.6 - Replacement tax imposed on electric generation.

437A.6 Replacement tax imposed on electric generation.
1. A replacement generation tax of six hundredths of a cent per kilowatt-hour of electricity generated within this state during the tax year is imposed on every person generating electricity, except electricity generated by the following:
a. A low capacity factor electric power generating plant.
b. Facilities owned by or leased to a municipal utility when devoted to public use and not held for pecuniary profit, except facilities of a municipally owned electric utility held under joint ownership or lease and facilities of an electric power facility financed under chapter 28F or 476A.
c. Wind energy conversion property subject to section 427B.26 or eligible for a tax credit under chapter 476B.
d. Methane gas conversion property subject to section 427.1, subsection 29, to the extent the property is used in connection with, or in conjunction with, a publicly owned sanitary landfill or used to collect waste that would otherwise be collected by, or deposited with, a publicly owned sanitary landfill.
e. Facilities owned by or leased to a state university or university of science and technology, to the extent electricity generated by such facilities is consumed exclusively by such state university or university of science and technology.
f. On-site facilities wholly owned by or leased in their entirety to a self-generator.
2. In lieu of the replacement generation tax imposed in subsection 1, a replacement generation tax of one thousand eight hundred forty-seven ten-thousandths of a cent per kilowatt-hour of electricity generated within this state during the tax year is imposed on every hydroelectric generating power plant with a generating capacity of one hundred megawatts or greater.
3. In lieu of the replacement generation tax imposed in subsection 1, a replacement generation tax of one thousand ninety-nine ten-thousandths of a cent per kilowatt-hour of electricity generated within this state during the tax year is imposed on every electric company which owns a joint interest in an electric power generating plant in this state and which has a joint interest in less than five pole miles of transmission lines in this state.
4. For purposes of this section, if a generation facility is jointly owned or leased, the number of kilowatt-hours of electricity subject to the replacement generation tax shall be the number of kilowatt-hours of electricity generated and dispatched by the jointly held generation facility to the account of the taxpayer.
5. For purposes of this section, the number of kilowatt-hours generated by a generation facility shall exclude any kilowatt-hours used to operate that generation facility.
98 Acts, ch 1194, §7, 40; 2000 Acts, ch 1114, §5, 6, 17, 18; 2001 Acts, ch 145, §3, 13;
2001 Acts, 1st Ex, ch 4, §6, 36
; 2004 Acts, ch 1175, §408, 418; 2009 Acts, ch 179, §225 – 227
Referred to in §437A.3, 437A.4, 437A.5, 437A.8, 437A.16, 476B.6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.9 - Failure to file return — incorrect return.

437A.9 Failure to file return — incorrect return.
1. As soon as practicable after a return required by section 437A.8, 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. The chief financial officer of a city shall have the same authority as is granted to the director under this section with respect to a return filed pursuant to section 437A.8, subsection 2.
2. If a return required by section 437A.8, 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.
98 Acts, ch 1194, §10, 40
Referred to in §421.10, 437A.8, 437A.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.10 - Judicial review.

437A.10 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.
98 Acts, ch 1194, §11, 40; 99 Acts, ch 152, §25, 40
Referred to in §437A.8, 437A.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.12 - Service of notice.

437A.12 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.
98 Acts, ch 1194, §13, 40
Referred to in §437A.8, 437A.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.13 - Penalties — offenses — limitation.

437A.13 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.
98 Acts, ch 1194, §14, 40
Referred to in §437A.8, 437A.15, 437A.22
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.16 - Assessment exclusive.

437A.16 Assessment exclusive.
All operating property and all other property that is primarily and directly used in the production, generation, transmission, or delivery of electricity or natural gas subject to replacement tax or transfer replacement tax is exempt from taxation except as otherwise provided by this chapter. This exemption shall not extend to taxes imposed under chapters 437, 438, and 468, taxpayers described in section 437A.8, subsection 6, or facilities or property described in section 437A.6, subsection 1, paragraphs “a” through “f”, and section 437A.7, subsection 3.
98 Acts, ch 1194, §17, 40; 99 Acts, ch 152, §29, 40
Referred to in §437A.3, 437A.8, 437A.15, 437A.18, 437A.19, 437A.20
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.17 - Statutes applicable — rate calculations.

437A.17 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.
98 Acts, ch 1194, §18, 40
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.17A - Centrally assessed property tax adjustment.

437A.17A Centrally assessed property tax adjustment.
A municipal utility whose property tax assessment for the 1998 assessment year was adjusted by the department of revenue to include depreciation and whose property tax assessment for the 1997 assessment year did not include depreciation in determining its assessment shall be entitled to file a property tax adjustment form provided by the department. The tax adjustment form shall be filed by July 1, 1999. The tax adjustment form shall include an adjusted centrally assessed property tax computation determined by multiplying the centrally assessed property tax which was payable in the fiscal year beginning July 1, 1998, based upon valuation determined for the 1997 assessment year allocated to electric service and natural gas service by the percentage of adjustment for depreciation made by the department for the 1998 assessment year. The adjusted centrally assessed property tax allocated to electric service and natural gas service shall be used to determine the replacement delivery tax rates in accordance with sections 437A.4 and 437A.5.
99 Acts, ch 152, §30, 40; 2003 Acts, ch 145, §286
Referred to in §437A.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.17B - Reimbursement for renewable energy.

437A.17B Reimbursement for renewable energy.
A person in possession of a wind energy tax credit certificate issued pursuant to chapter 476B or a renewable energy tax credit certificate issued pursuant to chapter 476C may apply to the director for a reimbursement of the amount of taxes imposed and paid by the person pursuant to this chapter in an amount not more than the person received in wind energy tax credit certificates pursuant to chapter 476B or renewable energy tax credit certificates pursuant to chapter 476C. To obtain the reimbursement, the person shall include with the return required under section 437A.8 the wind energy tax credit certificates issued to the person pursuant to chapter 476B, or the renewable energy tax credit certificates issued to the person pursuant to chapter 476C, and provide any other information the director may require. The director shall direct a warrant to be issued to the person for an amount equal to the tax imposed and paid by the person pursuant to this chapter but for not more than the amount of the wind energy tax credit certificates or renewable energy tax credit certificates included with the return.
2005 Acts, ch 160, §6, 14; 2008 Acts, ch 1128, §3, 15; 2014 Acts, ch 1093, §15
Referred to in §476B.8, 476C.6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.18 - Tax imposition.

437A.18 Tax imposition.
An annual statewide property tax of three cents per one thousand dollars of assessed value is imposed upon all property described in sections 437A.16 and 437A.16A on the assessment date of January 1.
98 Acts, ch 1194, §19, 40; 2010 Acts, ch 1161, §8, 11
Referred to in §437A.16A, 441.21A, 443.2
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS › Section 437A.20 - Tax exemptions.

437A.20 Tax exemptions.
Except as provided in section 437A.16, 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, 1999, 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.
98 Acts, ch 1194, §21, 40
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 §441.21A, 443.2
2023 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
2023 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