Iowa § 437A.24 Records

Iowa Statutes

§ 437A.24 — Records

Iowa § 437A.24

Title XFINANCIAL RESOURCES

Ch. 437ATAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS

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Bluebook

Iowa Code § 437A.24 (2026).

Text

Each electric company, natural gas company, electric cooperative, municipal utility, and
other person who is subject to the replacement tax or the statewide property tax shall
maintain records associated with the replacement tax and the assessed value of property
subject to the statewide property tax for a period of five years following the later of the
original due date for filing a return pursuant to sections 437A.8 and 437A.21 in which such
taxes are reported, or the date on which either such return is filed. Such records shall
include those associated with any additions or dispositions of property, and the allocation
of such property among local taxing districts.

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Each electric company, natural gas company, electric cooperative, municipal utility, and
other person who is subject to the replacement tax or the statewide property tax shall
maintain records associated with the replacement tax and the assessed value of property
subject to the statewide property tax for a period of five years following the later of the
original due date for filing a return pursuant to sections 437A.8 and 437A.21 in which such
taxes are reported, or the date on which either such return is filed. Such records shall
include those associated with any additions or dispositions of property, and the allocation
of such property among local taxing districts.