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  8. Chapter 437B - TAXES ON RATE-REGULATED WATER UT...


Chapter 437B - TAXES ON RATE-REGULATED WATER UTILITIES


  • Section 437B.1 - Purposes.
  • Section 437B.2 - Definitions.
  • Section 437B.3 - Replacement tax imposed on delivery of water.
  • Section 437B.4 - Return and payment requirements.
  • Section 437B.5 - Failure to file return — incorrect return.
  • Section 437B.6 - Judicial review.
  • Section 437B.7 - Lien — actions authorized.
  • Section 437B.8 - Service of notice.
  • Section 437B.9 - Penalties — offenses — limitation.
  • Section 437B.10 - Correction of errors — refunds or credits of replacement tax paid — information confidential — penalty.
  • Section 437B.11 - Allocation of revenue.
  • Section 437B.12 - Assessment exclusive.
  • Section 437B.13 - Statutes applicable — rate calculations.
  • Section 437B.14 - Tax imposition.
  • Section 437B.15 - Adjustment to assessed value — reporting requirements.
  • Section 437B.16 - Tax exemptions.
  • Section 437B.17 - Return and payment requirements.
  • Section 437B.18 - Statutes applicable.
  • Section 437B.19 - Deposit of tax proceeds.
  • Section 437B.20 - Records.
  • Section 437B.21 - Rules.
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