Utility Replacement Tax FY 2016 Billing Information

Wednesday, August 5, 2015

To:  County Treasurers

From:  Carrie Johnson, Iowa Department of Management. Telephone: 515-281-5598, E-mail: carrie.johnson@iowa.gov

Subject:  Gas & Electric Utility Replacement Tax Billing Information (Iowa Code Chapter 437A) for FY 2016.

Reports and Data Files

Important Dates

  • By August 15, 2015, the Department of Management is to provide you with the replacement taxes owed by a taxpayer allocated among the various taxing districts.
  • By August 31, 2015, the county treasurer shall notify the utility taxpayer of amounts due.
  • By September 30, 2015, the utility taxpayer shall remit 1/2 of owed amounts to the county treasurer.
  • By March 31, 2016, the utility taxpayer shall remit the second 1/2 of amounts due.

If notification of the utility taxpayer's obligation is not mailed by a county treasurer by August 31, the taxpayer has 30 days from the date of mailing to make the first 1/2 payment.  If the taxpayer fails to timely remit their taxes, the county treasurer shall notify the Director of the Department of Revenue.

Program Area
Local Government
Fiscal Year
Utility Replacement Tax

Printed from the Iowa Department of Management website on March 18, 2018 at 8:17pm.