Iowa § 453B.13 - 453B.13 Credit for previously paid taxes.
Full text of Iowa Iowa Code § 453B.13 — 453B.13 Credit for previously paid taxes., with citation guidance and answers to common questions.
§ 453B.13. 453B.13 Credit for previously paid taxes.
If another state or local unit of government has previously assessed an excise tax on a taxable substance, the taxpayer shall pay the difference between the tax imposed under this chapter and the tax previously paid. If the tax previously paid to the other state or local unit of government was equal to or greater than the tax imposed under this chapter, no tax is due. The burden is on the taxpayer to show that an excise tax on the taxable substances has been paid to another state or local unit of government. 90 Acts, ch 1251, §49 C91, §421A.13 C93, §453B.13 Referred to in §453B.8 Fri Dec 12 20:30:53 2025 Iowa Code 2026, Section 453B.13 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 453B.13
What does Iowa Code § 453B.13 cover?
Section 453B.13 ("453B.13 Credit for previously paid taxes.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 453B.13?
A common citation format is "Iowa Code § 453B.13" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 453B.13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.