Iowa

The information presented here is offered for very limited illustrative purposes. It is not intended to be comprehensive, complete or up to date. None of the states, nor SABA, nor NAAG makes any representations or warranties concerning its accuracy.


YOU ARE STRONGLY ADVISED TO CONDUCT YOUR OWN LEGAL RESEARCH CONCERNING YOUR COMPLIANCE RESPONSIBILITIES AND LEGAL OBLIGATIONS IN ANY STATE AND TO OBTAIN YOUR OWN ADVICE OF LOCAL COUNSEL.


 

Iowa Tax Questions can be answered at

The Iowa Department of Revenue’s Tax Research Library:

http://itrl.state.ia.us/

 Taxes:

Business Corporation Income Tax -- IA ST § 422.32 thru § 422.41 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=422.32

Individual Income Tax -- IA ST § 422.4 thru § 422.31 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=422.4


Sales and Use Tax:

General Provisions -- IA ST ch. 423 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=423

Appeals of Assessments -- IA ST § 421.10 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=421.10

Exemptions -- IA ST § 15.334A -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=15.334A

Inheritance Tax -- IA ST ch. 450 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=450


Estate Tax:

General Provisions -- IA ST ch. 451 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=451

Changes to Estate -- IA ST § 633.3(4) -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=633.33

Payment from Estate -- IA ST § 633.449 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=633.449


Cigarette Tax:

Appeal of Assessment -- IA ST § 421.10 --
http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=421.10

Collection -- IA ST § 453A.6 thru § 453A.38 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=453A.6

Inventory -- IA ST § 453A.40 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=453A.40


Tobacco Tax:

Appeal of Assessment -- IA ST § 421.10 --
http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=421.10

Collection -- IA ST § 453A.42 thru § 453A.50 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=453A.42

Inventory -- IA ST § 453A.40 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=453A.40

Property Tax -- IA ST ch. 425 thru ch. 449 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=425

Real Property Transfer Tax -- IA ST ch. 428A -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=428A

Hotel/Room Tax -- IA ST § 423B.5 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=423B.5

Fuel Taxes -- IA ST ch. 452A -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=452AE

Exemptions:

General Exemptions -- IA ST ch. 627 --
http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=627

Exemption from Wage Garnishment -- IA ST § 642.21 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=642.21


Homestead Exemption:

General -- IA ST § 561.16 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=561.16

Apartments in Housing Cooperatives -- IA ST § 499A.18 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=499A.18

Homesteads Descended to Issue -- IA ST § 561.19 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=561.19

New Homesteads -- IA ST § 561.20 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=561.20

Surviving Spouse Electing to Occupy Homestead -- IA ST § 633.240 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=633.240

Surviving Spouse New Homestead Purchased -- IA ST § 633.255 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=633.255


Assignments:

Assignments for the Benefit of Creditors -- IA ST ch. 681 -- http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=681


Fraudulent Transfers:

Fraudulent Transfers -- IA ST ch. 684 --
http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=IowaCode&input=684


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