Iowa § 422.1 - 422.1 Classification of chapter.
Full text of Iowa Iowa Code § 422.1 — 422.1 Classification of chapter., with citation guidance and answers to common questions.
§ 422.1. 422.1 Classification of chapter.
The provisions of this chapter are classified and designated as follows: 1. Subchapter I Introductory provisions. 2. Subchapter II Personal net income tax. 3. Subchapter III Business tax on corporations. 4. Subchapter IV Repealed by 2003 Iowa Acts, 1st Ex., ch. 2, §151, 205; see chapter 423. 5. Subchapter V Taxation of financial institutions. 6. Subchapter VI Administration. 7. Subchapter VII Estimated taxes by corporations and financial institutions. 8. Subchapter VIII Allocation of revenues. 9. Subchapter IX Fuel tax credit. 10. Subchapter X Repealed by 2009 Iowa Acts, ch. 179, §152, 153. [C35, §6943-f1; C39, §6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1] 2006 Acts, ch 1010, §100; 2011 Acts, ch 34, §97; 2020 Acts, ch 1062, §94; 2021 Acts, ch 76, §68; 2022 Acts, ch 1032, §57 Fri Dec 12 20:18:36 2025 Iowa Code 2026, Section 422.1 (40, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 422.1
What does Iowa Code § 422.1 cover?
Section 422.1 ("422.1 Classification of chapter.") 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 § 422.1?
A common citation format is "Iowa Code § 422.1" (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 § 422.1 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.