Subchapter II - GENERATION, TRANSMISSION, AND DELIVERY TAXES
- Section 437A.4 - Replacement tax imposed on delivery of electricity
- Section 437A.5 - Replacement tax imposed on delivery of natural gas
- Section 437A.6 - Replacement tax imposed on electric generation
- Section 437A.7 - Replacement tax imposed on electric transmission
- Section 437A.8 - [Effective Until 7/1/2024] Return and payment requirements - rate adjustments
- Section 437A.8 - [Effective 7/1/2024] [Effective Until 7/1/2025] Return and payment requirements - rate adjustments
- Section 437A.8 - [Effective 7/1/2025] Return and payment requirements - rate adjustments
- Section 437A.9 - Failure to file return - incorrect return
- Section 437A.10 - Judicial review
- Section 437A.11 - Lien - actions authorized
- Section 437A.12 - Service of notice
- Section 437A.13 - Penalties - offenses - limitation
- Section 437A.14 - Correction of errors - refunds or credits of replacement tax paid - information confidential - penalty
- Section 437A.15 - [Effective Until 7/1/2024] Allocation of revenue
- Section 437A.15 - [Effective 7/1/2024] [Effective Until 7/1/2025] Allocation of revenue
- Section 437A.15 - [Effective 7/1/2025] Allocation of revenue
- Section 437A.16 - Assessment exclusive
- Section 437A.16A - New cogeneration facilities
- Section 437A.17 - Statutes applicable - rate calculations
- Section 437A.17A - Centrally assessed property tax adjustment
- Section 437A.17B - Reimbursement for renewable energy
- Section 437A.17C - [Repealed]