Iowa § 22A.6 - 22A.6 Applicability — department of revenue.
Full text of Iowa Iowa Code § 22A.6 — 22A.6 Applicability — department of revenue., with citation guidance and answers to common questions.
§ 22A.6. 22A.6 Applicability — department of revenue.
1. The following shall not be construed as a violation of this chapter with respect to the department of revenue: a. The identification of a person as a representative, responsible party, employee, withholding agent, or other signatory or contact of an entity exempt from taxation under section 501(c) of the Internal Revenue Code on any return, form, application, or other document required to be filed with the department, including but not limited to a tax return or tax permit. b. Powers exercised under section 422.70. c. Information sought pursuant to discovery in a contested case proceeding. d. Information that is expressly required to be provided by the department by law including but not limited to section 422.11S. 2. The restrictions imposed under this chapter shall not be construed to entitle any taxpayer or tax-exempt entity to any deduction, exemption, credit, or other tax position which the taxpayer or exempt entity is unable to substantiate with sufficient evidence. 2021 Acts, ch 151, §16 Wed Dec 10 22:13:43 2025 Iowa Code 2026, Section 22A.6 (4, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 22A.6
What does Iowa Code § 22A.6 cover?
Section 22A.6 ("22A.6 Applicability — department of revenue.") 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 § 22A.6?
A common citation format is "Iowa Code § 22A.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 § 22A.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.