General Index

CORPORATE TAXATION

Imposition of tax, 317A.116

CORPORATE TAXATION

Installment payments, 317A.140

CORPORATE TAXATION

Joint and several liability, 317A.113

CORPORATE TAXATION

Local taxes preempted, 317A.158

CORPORATE TAXATION

Payment of tax, 317A.137, 317A.140, 317A.146, 317A.152, 317A.161

CORPORATE TAXATION

Penalties, 317A.161

CORPORATE TAXATION

Property transferred into state, 317A.109

CORPORATE TAXATION

Quitting business, 317A.146

CORPORATE TAXATION

Rate of taxation, 317A.125

CORPORATE TAXATION

Records, 317A.134

CORPORATE TAXATION

Refunds, 317A.155

CORPORATE TAXATION

Registration, 317A.131

CORPORATE TAXATION

Returns, 317A.137

CORPORATE TAXATION

Rules, 317A.106, 317A.109, 317A.128, 317A.131, 317A.137, 317A.140, 317A.143

CORPORATE TAXATION

Sourcing of commercial activity, 317A.128

CORPORATE TAXATION

Subtraction, 317A.119

CORPORATE TAXATION

Successors, 317A.146

CORPORATE TAXATION

Suspense account, 317A.155

CORPORATE TAXATION

Underpayment, 317A.161

CORPORATE TAXATION

Uniformity in carrying out laws, 317A.143

CORPORATE TAXATION

Unitary groups, generally, 317A.103, 317A.106

CORPORATE TAXATION

Credit unions, see CREDIT UNIONS

See CREDIT UNIONS

CORPORATE TAXATION

Credits

CORPORATE TAXATION

(General provisions)

CORPORATE TAXATION

Amount, maximum, claiming, 314.078

CORPORATE TAXATION

Approval information, agencies to provide to

CORPORATE TAXATION

Department of Revenue, 315.058

CORPORATE TAXATION

Claim of right income repayment adjustment, 315.068, 317.388

CORPORATE TAXATION

Construction, interpretation, and application of laws, 315.004

CORPORATE TAXATION

Credits (Cont.)

CORPORATE TAXATION

(General provisions) (Cont.)

CORPORATE TAXATION

Federal credits

CORPORATE TAXATION

Allowable as specified, 315.054

CORPORATE TAXATION

Modification of taxable income, 317.303, 317.356

CORPORATE TAXATION

Legislative Revenue Officer, biennial reports, 315.047, 315.051

CORPORATE TAXATION

Revenue impact statements

CORPORATE TAXATION

(Generally), 173.025

CORPORATE TAXATION

List of credits with impact exceeding projection, 315.047

CORPORATE TAXATION

Statement of purpose, legislation, 315.044

CORPORATE TAXATION

Suspension, revocation, or forfeiture, 315.061

CORPORATE TAXATION

Time limitation, 315.037

CORPORATE TAXATION

Transfer or sale, 315.052, 315.053, 315.056

CORPORATE TAXATION

Waiver of substantiation, 315.063

CORPORATE TAXATION

Agriculture and horticulture

CORPORATE TAXATION

Agriculture workforce housing

CORPORATE TAXATION

Construction or rehabilitation, 315.164, 315.167, 315.171

CORPORATE TAXATION

Contributors, 315.169

CORPORATE TAXATION

Definitions, 315.163

CORPORATE TAXATION

Loans, 317.147

CORPORATE TAXATION

Transfer of credit, 315.169

CORPORATE TAXATION

Biomass production or collection, 315.141, 315.144, 469B.403

CORPORATE TAXATION

Bovine manure production or collection, 315.176, 315.184

CORPORATE TAXATION

Crop donations, 315.156

CORPORATE TAXATION

On-farm processing facilities, machinery and equipment, 315.117, 315.119, 315.123

CORPORATE TAXATION

Overtime compensation paid by employer, 315.133, 315.135, 315.136, 315.137, 653.277, 653.278

CORPORATE TAXATION

Riparian lands, removal from production, forgone crops, 315.111, 315.113

CORPORATE TAXATION

Alternative fuel vehicles

CORPORATE TAXATION

Energy conservation facilities, 315.354, 315.356, 315.357, 469B.130 et seq.

CORPORATE TAXATION

Fueling stations, 469B.130 et seq., 469B.320 et seq.

CORPORATE TAXATION

Transportation projects, 315.336, 469B.320 et seq.

CORPORATE TAXATION

Apprenticeships, youth sponsorship

CORPORATE TAXATION

(Generally), 344.745 et seq.

CORPORATE TAXATION

Loss of eligibility, 344.755

CORPORATE TAXATION

Auctions, see Auctions, credits, this topic

See AUCTIONS, CREDITS

CORPORATE TAXATION

Biomass production or collection, 315.141, 315.144, 469B.403

CORPORATE TAXATION

Bovine manure production or collection, 315.176, 315.184

CORPORATE TAXATION

Business credits, unused, taxable income modification, 317.304

CORPORATE TAXATION

Child care facilities, qualified contributions, 315.213, 329A.700 et seq.

CORPORATE TAXATION

Computers and scientific equipment, donations, 317.151

CORPORATE TAXATION

Crop donations, 315.156

CORPORATE TAXATION

Cultural Development Account, Trust for, 315.675

CORPORATE TAXATION

Dependent care

CORPORATE TAXATION

Assistance, 315.204

CORPORATE TAXATION

Facilities, 315.208

CORPORATE TAXATION

Electronic commerce, enterprise zones, 315.507, 315.508

CORPORATE TAXATION

Employee training programs, collaboration with community college, 315.523

CORPORATE TAXATION

Energy, see Energy, this topic

See ENERGY

CORPORATE TAXATION

Enterprise zones, see Enterprise zones, this topic

See ENTERPRISE ZONES

CORPORATE TAXATION

Film production development contributions, 315.514, 315.516

CORPORATE TAXATION

Credits (Cont.)

CORPORATE TAXATION

Financial institutions, see Financial institutions, this topic

See FINANCIAL INSTITUTIONS

CORPORATE TAXATION

Fishways, screening devices, or by-pass devices, 315.138

CORPORATE TAXATION

Forests and forestry

CORPORATE TAXATION

Reforestation, 315.104, 315.106, 315.108

CORPORATE TAXATION

Renewable energy, see Energy, this topic

See ENERGY

CORPORATE TAXATION

Small forestland owner using standard practice harvest restrictions, 315.124, 315.126, 315.128, 315.130, 315.132

CORPORATE TAXATION

Health insurance, employer-provided, 315.610, 317.322, 741.310, 741.500, 743B.011

CORPORATE TAXATION

Higher education, see Higher education credits, this topic

See HIGHER EDUCATION CREDITS

CORPORATE TAXATION

Housing

CORPORATE TAXATION

Agriculture workforce housing, 315.163 et seq., 317.147

CORPORATE TAXATION

Federal mortgage credit certificates, 456.605

CORPORATE TAXATION

Loans, financial institutions, 317.097, 317.147

CORPORATE TAXATION

Rehabilitation loans

CORPORATE TAXATION

(Generally), 317.097

CORPORATE TAXATION

Noncompliance, civil penalty, 317.991

CORPORATE TAXATION

Sale of publicly supported housing, 315.281, 315.283, 315.286, 315.291

CORPORATE TAXATION

Indian reservation enterprise and partnership zones, 285C.320, 315.506

CORPORATE TAXATION

Individual development accounts, low income persons, 315.271, 458.690

CORPORATE TAXATION

Insurance and insurers

CORPORATE TAXATION

Assessments, life and health guaranty association, 734.835