Iowa Code — X
Browse 1,355 sections in division X of the Iowa code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 421.1. 421.1 State board of tax review. Repealed by its own terms; 2015 Acts, ch 109, §2, 3.
- § 421.10. 421.10 Appeal period — applicability.
- § 421.11. 421.11 Reserved.
- § 421.12. 421.12 Reserved.
- § 421.13. 421.13 Reserved.
- § 421.14. 421.14 Rules — director’s duties.
- § 421.15. 421.15 Seal.
- § 421.16. 421.16 Expenses.
- § 421.17. 421.17 Powers and duties of director.
- § 421.17A. 421.17A Administrative levy against accounts.
- § 421.17B. 421.17B Administrative wage assignment cooperative agreement.
- § 421.18. 421.18 Duties of public officers and employees.
- § 421.19. 421.19 Counsel — disclosures authorized.
- § 421.1A. 421.1A Property assessment appeal board.
- § 421.2. 421.2 Department of revenue.
- § 421.20. 421.20 Actions.
- § 421.21. 421.21 Administration of oaths.
- § 421.22. 421.22 Service of orders.
- § 421.23. 421.23 Fees and mileage.
- § 421.24. 421.24 Reciprocal interstate enforcement.
- § 421.25. 421.25 Professional appraisers employed.
- § 421.26. 421.26 Personal liability for tax due.
- § 421.27. 421.27 Penalties.
- § 421.27A. 421.27A Perjury.
- § 421.28. 421.28 Exceptions to successor liability.
- § 421.29. 421.29 Registrations.
- § 421.3. 421.3 Director to have no conflicting interests.
- § 421.30. 421.30 Reassessment expense fund.
- § 421.31. 421.31 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.32. 421.32 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.33. 421.33 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.34. 421.34 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.35. 421.35 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.36. 421.36 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.37. 421.37 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.38. 421.38 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.39. 421.39 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.4. 421.4 Deputies.
- § 421.40. 421.40 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.41. 421.41 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.42. 421.42 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.43. 421.43 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.44. 421.44 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.45. 421.45 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.
- § 421.46. 421.46 Terminal liability health insurance fund. Transferred to §8A.460; 2017 Acts, ch
- § 421.47. 421.47 Tax agreements with Indian tribes.
- § 421.48. 421.48 Background checks.
- § 421.49. 421.49 Reserved.
- § 421.5. 421.5 Settling claims for taxes, penalties, and interest — abatement.
- § 421.50. 421.50 Reserved.
- § 421.51. 421.51 Reserved.
- § 421.52. 421.52 Reserved.
- § 421.53. 421.53 Reserved.
- § 421.54. 421.54 Reserved.
- § 421.55. 421.55 Reserved.
- § 421.56. 421.56 Reserved.
- § 421.57. 421.57 Reserved.
- § 421.58. 421.58 Reserved.
- § 421.59. 421.59 Power of attorney — authority to act on behalf of taxpayer.
- § 421.6. 421.6 Definition of return.
- § 421.60. 421.60 Tax procedures and practices.
- § 421.61. 421.61 Unconstitutionally withheld tax benefits.
- § 421.62. 421.62 Inclusion of preparer tax identification number.
- § 421.63. 421.63 Authority to enjoin certain tax return preparers.
- § 421.64. 421.64 Tax return preparer — continuing education.
- § 421.65. 421.65 Setoff procedures.
- § 421.66. 421.66 Reserved.
- § 421.67. 421.67 Reserved.
- § 421.68. 421.68 Reserved.
- § 421.69. 421.69 Reserved.
- § 421.7. 421.7 Interest rate.
- § 421.70. 421.70 Electronic commerce data collection. Repealed by 2002 Acts, ch 1161, §1.
- § 421.71. 421.71 Class actions — implied right of action — private cause of action immunity.
- § 421.8. 421.8 Penalty for defective return under certain circumstances.
- § 421.9. 421.9 Duties and powers — office.
- § 421.9A. 421.9A Due dates and holidays.
- § 421A.1. 421A.1 Definitions.
- § 421A.2. 421A.2 Disclosure prohibited.
- § 421A.3. 421A.3 Engaged in business.
- § 421A.4. 421A.4 Penalty.
- § 421B.1. 421B.1 Short title.
- § 421B.10. 421B.10 Injunction.
- § 421B.11. 421B.11 Director of revenue — powers and duties.
- § 421B.2. 421B.2 Definitions.
- § 421B.3. 421B.3 Sales at less than cost — penalties.
- § 421B.4. 421B.4 Combination sales.
- § 421B.5. 421B.5 Sales by a wholesaler to a wholesaler.
- § 421B.6. 421B.6 Sales exceptions.
- § 421B.7. 421B.7 Transactions permitted to meet lawful competition.
- § 421B.8. 421B.8 Cost determined.
- § 421B.9. 421B.9 Sales outside ordinary channels of business — effect.
- § 422.1. 422.1 Classification of chapter.
- § 422.10. 422.10 Research activities credit.
- § 422.100. 422.100 Allocation to the child care credit fund. Repealed by 2009 Acts, ch 182, §138.
- § 422.101. 422.101 Repealed by 2002 Acts, ch 1150, §22.
- § 422.102. 422.102 Repealed by 2002 Acts, ch 1150, §22.
- § 422.103. 422.103 Repealed by 2002 Acts, ch 1150, §22.
- § 422.104. 422.104 Repealed by 2002 Acts, ch 1150, §22.
- § 422.105. 422.105 Reserved.
- § 422.106. 422.106 Reserved.
- § 422.107. 422.107 Reserved.
- § 422.108. 422.108 Reserved.
- § 422.109. 422.109 Reserved.
- § 422.10A. 422.10A Geothermal tax credit. Repealed by 2018 Acts, ch 1161, §42, 44, 46.
- § 422.10B. 422.10B Renewable chemical production tax credit.
- § 422.10C. 422.10C Sustainable aviation fuel tax credit.
- § 422.11. 422.11 Franchise tax credit.
- § 422.110. 422.110 Income tax credit in lieu of refund.
- § 422.111. 422.111 Fuel tax credit as income tax credit.
- § 422.112. 422.112 Aircraft fuel tax transfer.
- § 422.113. 422.113 Reserved.
- § 422.114. 422.114 Reserved.
- § 422.115. 422.115 Reserved.
- § 422.116. 422.116 Reserved.
- § 422.117. 422.117 Reserved.
- § 422.118. 422.118 Reserved.
- § 422.119. 422.119 Reserved.
- § 422.11A. 422.11A New jobs tax credit.
- § 422.11B. 422.11B Minimum tax credit. Repealed by its own terms; 2018 Acts, ch 1161, §121.
- § 422.11C. 422.11C Workforce housing investment tax credit.
- § 422.11D. 422.11D Historic preservation tax credit.
- § 422.11E. 422.11E Beginning farmer tax credit program.
- § 422.11F. 422.11F Investment tax credits.
- § 422.11G. 422.11G Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138,
- § 422.11H. 422.11H Endow Iowa tax credit.
- § 422.11I. 422.11I Geothermal heat pump tax credit. Repealed by 2018 Acts, ch 1161, §42, 44, 46.
- § 422.11J. 422.11J Tax credits for wind energy production and renewable energy.
- § 422.11K. 422.11K Economic
- § 422.11L. 422.11L Solar energy system tax credits.
- § 422.11M. 422.11M Agricultural assets transfer tax credit. Repealed by 2019 Acts, ch 161, §15, 18,
- § 422.11N. 422.11N Ethanol promotion tax credit. Repealed by its own terms; 2006 Acts, ch 1175,
- § 422.11O. 422.11O E-85 gasoline promotion tax credit.
- § 422.11P. 422.11P Biodiesel blended fuel tax credit.
- § 422.11Q. 422.11Q Iowa fund of funds tax credit.
- § 422.11R. 422.11R From farm to food donation tax credit.
- § 422.11S. 422.11S School tuition organization tax credit.
- § 422.11T. 422.11T Hoover presidential library tax credit.
- § 422.11U. 422.11U Third-party developer tax credit. Repealed by 2025 Acts, ch 136, §57, 59.
- § 422.11V. 422.11V Redevelopment tax credit.
- § 422.11W. 422.11W Charitable conservation contribution tax credit.
- § 422.11X. 422.11X Disaster recovery housing project tax credit. Repealed by 2014 Acts, ch 1080,
- § 422.11Y. 422.11Y E-15 plus gasoline promotion tax credit.
- § 422.11Z. 422.11Z Innovation fund investment tax credits.
- § 422.12. 422.12 Deductions from computed tax.
- § 422.120. 422.120 Repealed by 2009 Acts, ch 179, §152, 153.
- § 422.121. 422.121 Repealed by 2009 Acts, ch 179, §152, 153.
- § 422.122. 422.122 Repealed by 2009 Acts, ch 179, §152, 153.
- § 422.12A. 422.12A Adoption tax credit.
- § 422.12B. 422.12B Earned income tax credit.
- § 422.12C. 422.12C Child and dependent care or early childhood development tax credits.
- § 422.12D. 422.12D Income tax checkoff for the Iowa state fair foundation fund. Repealed by its
- § 422.12E. 422.12E Income tax return checkoffs limited — notification of repeal.
- § 422.12F. 422.12F Income tax checkoff for child abuse prevention program fund. Repealed by its
- § 422.12G. 422.12G Joint income tax checkoff for veterans trust fund and volunteer fire fighter
- § 422.12H. 422.12H Income tax checkoff for fish and game protection fund.
- § 422.12I. 422.12I Income tax checkoff for the Iowa state fair foundation fund. Repealed by its
- § 422.12J. 422.12J Income tax checkoff for Iowa election campaign fund. Repealed by 2017 Acts,
- § 422.12K. 422.12K Income tax checkoff for child abuse prevention program fund.
- § 422.12L. 422.12L Joint income tax checkoff for veterans trust fund and volunteer fire fighter
- § 422.12M. 422.12M Income tax form — indication
- § 422.12N. 422.12N Geothermal heat pump tax credit.
- § 422.12O. 422.12O Employer child care tax credit.
- § 422.12P. 422.12P Public safety officer moving expense — tax credit.
- § 422.12Q. 422.12Q Research and development tax credit.
- § 422.13. 422.13 Return by individual.
- § 422.14. 422.14 Return by fiduciary.
- § 422.15. 422.15 Information at source.
- § 422.16. 422.16 Withholding of income tax at source — penalties — interest — declaration of
- § 422.16A. 422.16A Job training withholding — certification and transfer.
- § 422.16B. 422.16B Pass-through entity composite returns.
- § 422.16C. 422.16C Pass-through entity — election — entity-level tax — credit.
- § 422.17. 422.17 Certificate issued by department to make payments without withholding.
- § 422.18. 422.18 Reserved.
- § 422.19. 422.19 Scope of nonresidents tax.
- § 422.2. 422.2 Purpose or object.
- § 422.20. 422.20 Information confidential — redactions — penalty.
- § 422.21. 422.21 Form and time of return.
- § 422.22. 422.22 Supplementary returns.
- § 422.23. 422.23 Return by administrator.
- § 422.24. 422.24 Payment — interest.
- § 422.24A. 422.24A Start-up business tax deferment. Repealed by 2008 Acts, ch 1184, §66, 67.
- § 422.25. 422.25 Computation of tax, interest, and penalties — limitation.
- § 422.25A. 422.25A Reporting and treatment of certain partnership adjustments.
- § 422.25B. 422.25B State pass-through representative.
- § 422.25C. 422.25C Partnership and pass-through entity audits and examinations — consistent
- § 422.26. 422.26 Lien of tax — collection — action authorized.
- § 422.27. 422.27 Final report of fiduciary — conditions.
- § 422.28. 422.28 Revision of tax.
- § 422.29. 422.29 Judicial review.
- § 422.3. 422.3 Definitions controlling chapter.
- § 422.30. 422.30 Jeopardy assessments — posting of bond.
- § 422.31. 422.31 Statute applicable to personal tax.
- § 422.32. 422.32 Definitions.
- § 422.33. 422.33 Corporate tax imposed — credit.
- § 422.34. 422.34 Exempted corporations and organizations.
- § 422.34A. 422.34A Exempt activities of foreign corporations.
- § 422.35. 422.35 Net income of corporation — how computed.
- § 422.36. 422.36 Returns.
- § 422.37. 422.37 Consolidated returns.
- § 422.38. 422.38 Statutes governing corporations.
- § 422.39. 422.39 Statutes applicable to corporations and corporation tax.
- § 422.4. 422.4 Definitions controlling subchapter.
- § 422.40. 422.40 Cancellation of authority — penalty — offenses.
- § 422.41. 422.41 Corporations.
- § 422.42. 422.42 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.43. 422.43 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.44. 422.44 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.45. 422.45 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.46. 422.46 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.47. 422.47 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.47A. 422.47A Repealed by 96 Acts, ch 1034, §70.
- § 422.47B. 422.47B Repealed by 96 Acts, ch 1034, §70.
- § 422.47C. 422.47C Repealed by 96 Acts, ch 1034, §70.
- § 422.48. 422.48 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.49. 422.49 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.5. 422.5 Tax imposed — exclusions — alternate tax rate.
- § 422.50. 422.50 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.51. 422.51 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.52. 422.52 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.53. 422.53 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.54. 422.54 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.55. 422.55 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.56. 422.56 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.57. 422.57 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.58. 422.58 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.59. 422.59 Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.
- § 422.5A. 422.5A Tax rates. Repealed by 2024 Acts, ch 1094, §15 – 17.
- § 422.6. 422.6 Income from estates or trusts.
- § 422.60. 422.60 Imposition of tax — credit.
- § 422.61. 422.61 Definitions.
- § 422.62. 422.62 Due and delinquent dates.
- § 422.63. 422.63 Amount of tax.
- § 422.64. 422.64 Reserved.
- § 422.65. 422.65 Allocation of revenue. Repealed by 2003 Acts, ch 178, §11.
- § 422.66. 422.66 Department to enforce.
- § 422.67. 422.67 Generally — bond — approval.
- § 422.68. 422.68 Powers and duties.
- § 422.69. 422.69 Moneys paid and deposited.
- § 422.7. 422.7 “Net income” — how computed.
- § 422.70. 422.70 General powers — hearings.
- § 422.71. 422.71 Assistants — salaries — expenses — bonds.
- § 422.72. 422.72 Information deemed confidential — informational exchange agreement —
- § 422.73. 422.73 Correction of errors — refunds, credits, and carrybacks.
- § 422.74. 422.74 Certification of refund.
- § 422.75. 422.75 Statistics — publication.
- § 422.76. 422.76 Reserved.
- § 422.77. 422.77 Reserved.
- § 422.78. 422.78 Reserved.
- § 422.79. 422.79 Reserved.
- § 422.8. 422.8 Allocation of income earned in Iowa and other states.
- § 422.80. 422.80 Reserved.
- § 422.81. 422.81 Reserved.
- § 422.82. 422.82 Reserved.
- § 422.83. 422.83 Reserved.
- § 422.84. 422.84 Reserved.
- § 422.85. 422.85 Imposition of estimated tax.
- § 422.86. 422.86 Payment of estimated tax.
- § 422.87. 422.87 Reserved.
- § 422.88. 422.88 Failure to pay estimated tax.
- § 422.89. 422.89 Exception to penalty.
- § 422.9. 422.9 Carry over of Iowa net operating loss.
- § 422.90. 422.90 Penalty not subject to waiver. Repealed by 99 Acts, ch 151, §85, 89.
- § 422.91. 422.91 Credit for estimated tax.
- § 422.92. 422.92 Rules for short taxable year.
- § 422.93. 422.93 Public utility accounting method.
- § 422.94. 422.94 Reserved.
- § 422.95. 422.95 Reserved.
- § 422.96. 422.96 Reserved.
- § 422.97. 422.97 Reserved.
- § 422.98. 422.98 Reserved.
- § 422.99. 422.99 Reserved.
- § 422D.1. 422D.1 Authorization — election — imposition and repeal — use of revenues.
- § 422D.2. 422D.2 Local income surtax.
- § 422D.3. 422D.3 Administration.
- § 422D.4. 422D.4 Payment to local government — use of receipts.
- § 422D.5. 422D.5 Property tax levy.
- § 422D.6. 422D.6 Emergency medical services trust fund.
- § 423.1. 423.1 Definitions.
- § 423.10. 423.10 Relationship to state law.
- § 423.11. 423.11 Agreement requirements.
- § 423.12. 423.12 Limited binding and beneficial effect.
- § 423.13. 423.13 Purpose of this subchapter.
- § 423.13A. 423.13A Administration — effectiveness of agreements with retailers.
- § 423.14. 423.14 Sales and use tax collection.
- § 423.14A. 423.14A Persons required to collect sales and use tax — supplemental conditions,
- § 423.14B. 423.14B Sales and use tax reporting requirements — penalties.
- § 423.15. 423.15 General sourcing rules.
- § 423.16. 423.16 Transactions to which the general sourcing rules do not apply.
- § 423.17. 423.17 Sourcing rules for various types of leased or rented equipment which is not
- § 423.18. 423.18 Multiple points of use exemption forms. Repealed by 2007 Acts, ch 179, §9.
- § 423.19. 423.19 Direct mail sourcing.
- § 423.2. 423.2 Tax imposed.
- § 423.20. 423.20 Telecommunications service sourcing.
- § 423.21. 423.21 Bad debt deductions.
- § 423.22. 423.22 Taxation in another state.
- § 423.23. 423.23 Sellers’ agreements.
- § 423.24. 423.24 Absorbing tax prohibited.
- § 423.24A. 423.24A Reimbursement for the primary road fund. Repealed by 2003 Acts, 1st Ex, ch
- § 423.25. 423.25 Director’s power to adopt rules.
- § 423.26. 423.26 Vehicles subject only to the issuance of title — vehicle lease transactions not