CHAPTER 94A: TAXATION (EFFECTIVE THROUGH DECEMBER 31, 2015)
Section
94A.01 Purpose; allocation of net receipts
94A.02 Definitions
94A.03 Imposition of tax
94A.04 Apportionment of net profits
94A.05 Operating loss carried forward
94A.06 Consolidated returns
94A.07 Capital gains
94A.08 Exception
94A.09 Effective period
94A.10 Return and payment of tax
94A.11 Collection at source
94A.12 Declarations
94A.13 Duties of tax commissioner
94A.14 Investigative powers; divulging confidential information
94A.15 Interest and penalties
94A.16 Collection of unpaid taxes; refunds or overpayments
94A.17 Board of review
94A.18 Responsibility of Clerk of Council/Finance Director and Tax Commissioner
94A.19 Credit for tax paid to another municipality and/or county
94A.20 Violations
94A.99 Penalty