Iowa § 422.19 - 422.19 Scope of nonresidents tax.
Full text of Iowa Iowa Code § 422.19 — 422.19 Scope of nonresidents tax., with citation guidance and answers to common questions.
§ 422.19. 422.19 Scope of nonresidents tax.
The tax imposed under this subchapter upon certain income of nonresidents shall apply to all such income actually received by such nonresident regardless of when such income was earned. If the nonresident is reporting on the accrual basis it shall apply to all such income which first became available to the nonresident so that the nonresident might demand payment thereof regardless of when such income was earned. The duty to withhold imposed under this subchapter upon withholding agents shall apply only to amounts paid after June 30, 1937. [C39, §6943.051; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.19] 2020 Acts, ch 1063, §221 Referred to in §422.16, 422.38 Fri Dec 12 20:19:13 2025 Iowa Code 2026, Section 422.19 (26, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 422.19
What does Iowa Code § 422.19 cover?
Section 422.19 ("422.19 Scope of nonresidents tax.") 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 § 422.19?
A common citation format is "Iowa Code § 422.19" (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 § 422.19 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.