Iowa Code > Chapter 432A – Marine Insurance Tax


§ 432A.1	Amount of tax on underwriting profit
§ 432A.2	Profit within this state
§ 432A.3	Profit within United States
§ 432A.4	Computation of net earned premiums
§ 432A.5	Expenses incurred
§ 432A.6	Computation of tax on ocean marine insurance profit
§ 432A.7	Tax payable annually
§ 432A.8	Filing tax return
§ 432A.9	Underwriting profits tax in lieu of other taxes

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Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
Director: means the director of the department of revenue. See Iowa Code 453A.42
following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
property: includes personal and real property. See Iowa Code 4.1
state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Iowa Code 453A.42
United States: includes all the states. See Iowa Code 4.1
year: means twelve consecutive months. See Iowa Code 4.1