Sections
Chapter 421 Department of Revenue 421.1 – 421.71
Chapter 421A Disclosure of Information in Preparation of Tax Returns 421A.1 – 421A.4
Chapter 421B Cigarette Sales 421B.1 – 421B.11
Chapter 422 Individual Income, Corporate, and Franchise Taxes 422.1 – 422.112
Chapter 422D Optional Taxes for Emergency Medical Services 422D.1 – 422D.6
Chapter 423 Streamlined Sales and Use Tax Act 423.1 – 423.58
Chapter 423A Hotel and Motel Tax 423A.1 – 423A.7
Chapter 423B Local Option Taxes 423B.1 – 423B.10
Chapter 423C Automobile Rental Excise Tax 423C.1 – 423C.5
Chapter 423D Equipment Tax 423D.1 – 423D.4
Chapter 423E School Infrastructure Funding Formula 423E.1 – 423E.7
Chapter 423F Statewide School Infrastructure Funding 423F.1 – 423F.6
Chapter 423G Water Service Tax 423G.1 – 423G.7
Chapter 425 Homestead Tax Credits and Reimbursement 425.1 – 425.40
Chapter 425A Family Farm Tax Credit 425A.1 – 425A.8
Chapter 426 Agricultural Land Tax Credit 426.1
Chapter 426A Military Service Tax Credit and Exemptions 426A.1 – 426A.15
Chapter 426B Property Tax Relief — Mental Health and Disabilities Services 426B.1 – 426B.6
Chapter 426C Business Property Tax Credit 426C.1 – 426C.9
Chapter 427 Property Exempt and Taxable 427.1 – 427.19
Chapter 427A Personal Property Tax Replacement 427A.1 – 427A.14
Chapter 427B Special Tax Provisions 427B.1 – 427B.26
Chapter 427C Forest and Fruit-Tree Reservations 427C.1 – 427C.13
Chapter 428 Listing Property for Taxation 428.1 – 428.37
Chapter 428A Real Estate Transfer Tax 428A.1 – 428A.15
Chapter 429 Notification of Taxpayers 429.1 – 429.3
Chapter 432 Insurance Companies Tax 432.1 – 432.14
Chapter 432A Marine Insurance Tax 432A.1 – 432A.9
Chapter 433 Telegraph and Telephone Companies Tax 433.1 – 433.16
Chapter 434 Railway Companies Tax 434.1 – 434.23
Chapter 435 Property Taxes On Manufactured and Mobile Homes 435.1 – 435.35
Chapter 437 Electric Transmission Lines Tax 437.1 – 437.15
Chapter 437A Taxes On Electricity and Natural Gas Providers 437A.1 – 437A.25
Chapter 437B Taxes On Rate-Regulated Water Utilities 437B.1 – 437B.21
Chapter 438 Pipeline Companies Tax 438.1 – 438.19
Chapter 439 Reassessment of Taxes 439.1 – 439.2
Chapter 440 Assessment of Omitted Property 440.1 – 440.8
Chapter 441 Assessment and Valuation of Property 441.1 – 441.73
Chapter 443 Tax List 443.1 – 443.23A
Chapter 444 Tax Levies 444.1 – 444.23
Chapter 445 Tax Collection 445.1 – 445.63
Chapter 446 Tax Sales 446.1 – 446.45
Chapter 447 Tax Redemption 447.1 – 447.14
Chapter 448 Tax Deeds 448.1 – 448.17A
Chapter 449 Tax Apportionment 449.1 – 449.8
Chapter 450 Inheritance Tax 450.1 – 450.97
Chapter 450B Qualified Use Inheritance Tax 450B.1 – 450B.7
Chapter 452A Motor Fuel and Special Fuel Taxes 452A.1 – 452A.86
Chapter 453A Cigarette and Tobacco Taxes and Regulation of Alternative Nicotine Products and Vapor Products 453A.1 – 453A.56
Chapter 453B Excise Tax On Unlawful Dealing in Certain Substances 453B.1 – 453B.16
Chapter 453C Tobacco Product Manufacturers — Financial Obligations 453C.1 – 453C.2
Chapter 453D Tobacco Product Manufacturers — Enforcement of Financial Obligations 453D.1 – 453D.9