Iowa § 422.25B - 422.25B State pass-through representative.
Full text of Iowa Iowa Code § 422.25B — 422.25B State pass-through representative., with citation guidance and answers to common questions.
§ 422.25B. 422.25B State pass-through representative.
1. As used in this section, all words and phrases defined in section 422.25A shall have the same meaning given them by that section. 2. The state pass-through representative for the reviewed year for a partnership shall be the partnership’s federal partnership representative with respect to an action required or permitted to be taken by a state pass-through representative under this chapter for a reviewed year, unless the partnership designates in writing another person as the state pass-through representative as provided in subsection 3. The state pass-through representative for the reviewed year for a pass-through entity is the person designated in subsection 3. 3. The department may establish reasonable qualifications for a person to be a state pass-through representative. If a partnership desires to designate a person other than the federal partnership representative, the partnership shall designate such person in the manner and form prescribed by the department. A pass-through entity shall designate a person as the state pass-through representative in the manner and form prescribed by the department. A partnership or pass-through entity shall be allowed to change such designation by notifying the department at the time the change occurs in the manner and form prescribed by the department. 4. The department may adopt any rules pursuant to chapter 17A to implement this section. 2020 Acts, ch 1118, §65, 71; 2022 Acts, ch 1061, §50 Referred to in §257.22, 422.25A, 422.25C, 422.39, 422D.3 Fri Dec 12 20:19:17 2025 Iowa Code 2026, Section 422.25B (13, 1)
Frequently Asked Questions About Iowa § 422.25B
What does Iowa Code § 422.25B cover?
Section 422.25B ("422.25B State pass-through representative.") 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 § 422.25B?
A common citation format is "Iowa Code § 422.25B" (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 § 422.25B 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.