The ENPI tax is not deductible to the corporation for purposes of computing. its franchise or income tax at 2.5% / 1.5% (R&TC Â§24345). R&TC Â§23802(e) provides for the deduction of the ENPI for purposes of computing the. franchise or income S corporation tax at 2.5% / 1.5%.
Ottumwa, IA. Online Offers. Ottumwa ( /ÉtÊmwÉ/ É-tum-wÉ) is a city in and the county seat of Wapello County, Iowa, United States. The population was 24,998 at the 2000 census. It is located in the southeastern part of Iowa, and the city is split into northern and southern halves by the Des Moines River. The young town was severely damaged during the Flood of 1851. In 1857, coal was being mined from the McCready bank, a site along Bear Creek four miles west of Ottumwa.
Official Wapello County Website. Treasurer. Roberta Roth Neff is the newly-elected Treasurer for Wapello County, taking office January 1, 2015. Roberta was hired as Deputy Treasurer in 1987 under the direction of previous Treasurer Dianne Kiefer. Neff is originally from Ottumwa, graduated from OHS, attended Ottumwa Heights College, and graduated from Buena Vista University with a degree in accounting. Roberta is married and has two grown sons, and one grandson. Visit the Treasurer website by clicking here.