Chapter 432 - INSURANCE COMPANIES TAX
- Section 432.1 - Tax on gross premiums - exclusions
- Section 432.1A - Tax on premiums - captive insurance companies
- Section 432.1B - Health maintenance organization - medical assistance program - premium tax
- Section 432.2 - Mutual service corporations
- Section 432.3 - Receipts - certificate of authority
- Section 432.4 - Deduction for debts
- Section 432.5 - Risk retention groups
- Section 432.6 - Personal and real property
- Section 432.7 - Assessment
- Section 432.8 - Reserved
- Section 432.9 - Debts deductible
- Section 432.10 - Sufficiency of remitted tax - notice
- Section 432.11 - [Repealed]
- Section 432.12 - [Repealed]
- Section 432.12A - Historic preservation tax credit
- Section 432.12B - [Repealed]
- Section 432.12C - Investment tax credits
- Section 432.12D - Endow Iowa tax credit
- Section 432.12E - Tax credits for wind energy production and renewable energy
- Section 432.12F - [Repealed]
- Section 432.12G - Workforce housing investment tax credit
- Section 432.12H - Tax credit for certain sales taxes paid by third-party developers
- Section 432.12I - Iowa fund of funds tax credit
- Section 432.12J - [Repealed]
- Section 432.12K - [Repealed]
- Section 432.12L - Redevelopment tax credit
- Section 432.12M - Innovation fund investment tax credit
- Section 432.12N - Hoover presidential library tax credit
- Section 432.12O - Employer child care tax credit
- Section 432.13 - Premium tax exemption - Hawki program - state employee benefits
- Section 432.14 - Statute of limitations