Iowa § 432A.8 Filing tax return

Iowa Statutes

§ 432A.8 — Filing tax return

Iowa § 432A.8

Title XFINANCIAL RESOURCES

Ch. 432AMARINE INSURANCE TAX

This text of Iowa § 432A.8 (Filing tax return) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 432A.8 (2026).

Text

Every insurer liable to pay the tax shall, on or before June 1 of each year, file with the
commissioner of insurance a tax return in accordance with or upon forms prescribed by the
commissioner of insurance. The tax shown to be due, if any, shall be paid to the director of
3 MARINE INSURANCE TAX, §432A.9
revenue who shall issue to the insurer a receipt in duplicate, one of which shall be filed with
the commissioner of insurance before issuance of the annual certificate as provided by law.

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Every insurer liable to pay the tax shall, on or before June 1 of each year, file with the
commissioner of insurance a tax return in accordance with or upon forms prescribed by the
commissioner of insurance. The tax shown to be due, if any, shall be paid to the director of
3 MARINE INSURANCE TAX, §432A.9
revenue who shall issue to the insurer a receipt in duplicate, one of which shall be filed with
the commissioner of insurance before issuance of the annual certificate as provided by law.