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Home » US Law » 2022 Iowa Code » Title I - STATE SOVEREIGNTY AND MANAGEMENT » Chapter 8G - TAXATION TRANSPARENCY AND DISCLOSURE

Section 8G.1 – Intent — findings.

8G.1 Intent — findings. The general assembly finds that taxpayers should be able to easily access the details on how the state is spending their tax dollars and the performance results achieved for those expenditures. Therefore, it is the intent of the general assembly to direct the department of management to create and maintain a […]

Section 8G.10 – Intent — findings.

8G.10 Intent — findings. The general assembly finds that increasing the ease of public access to state and local tax rates, particularly where the rates are currently available from disparate government sources and are difficult for the public to collect and efficiently aggregate, significantly contributes to governmental accountability, public participation, and the understanding of the […]

Section 8G.11 – Short title.

8G.11 Short title. This subchapter shall be known and cited as the “Taxation Disclosure Act”. 2011 Acts, ch 122, §48

Section 8G.12 – Tax rate database.

8G.12 Tax rate database. 1. Searchable tax rate database. By January 1, 2012, the department of management, in consultation with the department of revenue, shall make publicly available on an internet site a searchable database of all tax rates in the state for each taxing jurisdiction. The information shall include all applicable tax types imposed […]

Section 8G.13 – Updating database.

8G.13 Updating database. To facilitate the department of management’s efforts in creating and maintaining a searchable database of the taxes identified in section 8G.12, subsection 1, for all taxing jurisdictions in the state, each taxing jurisdiction may annually be required to report its tax rates to the department of management or the department of revenue […]

Section 8G.2 – Short title.

8G.2 Short title. This subchapter shall be known as and may be cited as the “Taxpayer Transparency Act”. 2011 Acts, ch 122, §42

Section 8G.3 – Definitions.

8G.3 Definitions. As used in this subchapter, unless the context otherwise requires: 1. “Agency” means a state department, office, board, commission, bureau, division, institution, or public institution of higher education. “Agency” includes individual state agencies and programs, as well as those programs and activities that are administered by or involve more than one agency. “Agency” […]

Section 8G.4 – Searchable budget database internet site created.

8G.4 Searchable budget database internet site created. 1. By January 1, 2013, the director shall develop and make publicly available a database internet site for searching, accessing, and processing data, including the data required in this section, for the most recent state budget. The internet site shall be developed in such a way that the […]

Section 8G.5 – Internet site updates.

8G.5 Internet site updates. 1. Effective July 1, 2013, the internet site shall be updated regularly as new data and information become available, but shall be updated no less frequently than annually within sixty days following the close of the state fiscal year. In addition, the director may update the internet site as new data […]

Section 8G.6 – Noncompliance.

8G.6 Noncompliance. The director shall not be considered in compliance with this subchapter if the data required for the internet site is not available in a searchable manner and capable of being compiled or if the public is redirected to other government internet sites unless each of those sites displays information from all agencies and […]