Iowa § 422.23 - 422.23 Return by administrator.
Full text of Iowa Iowa Code § 422.23 — 422.23 Return by administrator., with citation guidance and answers to common questions.
§ 422.23. 422.23 Return by administrator.
The return by an individual, who, while living, was subject to income tax in the state during the tax year, and who has died before making the return, shall be made in the individual’s name and behalf by the administrator or executor of the estate and the tax shall be levied upon and collected from the individual’s estate. In the making of said return, the executor or administrator shall use the same method of computation, either cash or accrual, as was last used by the deceased taxpayer. [C35, §6943-f19; C39, §6943.055; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.23] 86 Acts, ch 1241, §18; 99 Acts, ch 151, §7, 89 Referred to in §257.22, 422.16, 422D.3 Fri Dec 12 20:19:15 2025 Iowa Code 2026, Section 422.23 (24, 0)
Frequently Asked Questions About Iowa § 422.23
What does Iowa Code § 422.23 cover?
Section 422.23 ("422.23 Return by administrator.") 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 § 422.23?
A common citation format is "Iowa Code § 422.23" (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 § 422.23 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.