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