Iowa § 421.6 - 421.6 Definition of return.
Full text of Iowa Iowa Code § 421.6 — 421.6 Definition of return., with citation guidance and answers to common questions.
§ 421.6. 421.6 Definition of return.
For purposes of this Title, unless the context otherwise requires, “return” means any tax or information return, amended return, declaration of estimated tax, or claim for refund that is required by, provided for, or permitted under, the provisions of this Title or section 533.329, and which is filed with the department by, on behalf of, or with respect to any person. “Return” includes any amendment or supplement to these items, including supporting schedules, attachments, or lists which are supplemental to or part of the filed return. 2018 Acts, ch 1161, §2, 15, 16; 2020 Acts, ch 1118, §1 Referred to in §422.20, 422.72 Fri Dec 12 20:17:43 2025 Iowa Code 2026, Section 421.6 (29, 3)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.6
What does Iowa Code § 421.6 cover?
Section 421.6 ("421.6 Definition of return.") 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 § 421.6?
A common citation format is "Iowa Code § 421.6" (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 § 421.6 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.