Iowa § 421A.3 - 421A.3 Engaged in business.
Full text of Iowa Iowa Code § 421A.3 — 421A.3 Engaged in business., with citation guidance and answers to common questions.
§ 421A.3. 421A.3 Engaged in business.
A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following: 1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns. 2. Prepares or assists others in the preparation of tax returns for compensation. [C73, 75, 77, 79, 81, §423A.3] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.3 Fri Dec 12 20:18:25 2025 Iowa Code 2026, Section 421A.3 (17, 0)
Frequently Asked Questions About Iowa § 421A.3
What does Iowa Code § 421A.3 cover?
Section 421A.3 ("421A.3 Engaged in business.") 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 § 421A.3?
A common citation format is "Iowa Code § 421A.3" (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 § 421A.3 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.