STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
IOWA STATUTES AND CODES
CHAPTER 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS
- 437A.1 - CLASSIFICATION OF CHAPTER.
- 437A.2 - PURPOSES.
- 437A.3 - DEFINITIONS.
- 437A.4 - REPLACEMENT TAX IMPOSED ON DELIVERY OF ELECTRICITY.
- 437A.5 - REPLACEMENT TAX IMPOSED ON DELIVERY OF NATURAL GAS.
- 437A.6 - REPLACEMENT TAX IMPOSED ON ELECTRIC GENERATION.
- 437A.7 - REPLACEMENT TAX IMPOSED ON ELECTRIC TRANSMISSION.
- 437A.8 - RETURN AND PAYMENT REQUIREMENTS -- RATE ADJUSTMENTS.
- 437A.9 - FAILURE TO FILE RETURN -- INCORRECT RETURN.
- 437A.10 - JUDICIAL REVIEW.
- 437A.11 - LIEN -- ACTIONS AUTHORIZED.
- 437A.12 - SERVICE OF NOTICE.
- 437A.13 - PENALTIES -- OFFENSES -- LIMITATION.
- 437A.14 - CORRECTION OF ERRORS -- REFUNDS OR CREDITS OF REPLACEMENT TAX PAID -- INFORMATION CONFIDENTIAL -- PENALTY.
- 437A.15 - ALLOCATION OF REVENUE.
- 437A.16 - ASSESSMENT EXCLUSIVE.
- 437A.17 - STATUTES APPLICABLE -- RATE CALCULATIONS.
- 437A.17A - CENTRALLY ASSESSED PROPERTY TAX ADJUSTMENT.
- 437A.17B - REIMBURSEMENT FOR RENEWABLE ENERGY.
- 437A.17C - REIMBURSEMENT FOR SOY-BASED TRANSFORMER FLUID.
- 437A.18 - TAX IMPOSITION.
- 437A.19 - ADJUSTMENT TO ASSESSED VALUE -- REPORTING REQUIREMENTS.
- 437A.20 - TAX EXEMPTIONS.
- 437A.21 - RETURN AND PAYMENT REQUIREMENTS.
- 437A.22 - STATUTES APPLICABLE.
- 437A.23 - DEPOSIT OF TAX PROCEEDS.
- 437A.24 - RECORDS.
- 437A.25 - RULES.
Iowa Forms by Issue
Iowa Law
Iowa State Laws
Iowa Tax
> Iowa State Tax
Iowa Court
Iowa Labor Laws
Iowa Agencies
Iowa Court Map
Tips