422.41 Corporations.
All the provisions of sections 422.28, 422.29, and 422.30 of subchapter II in respect to revision, appeal, and jeopardy assessments shall be applicable to corporations taxable under this subchapter.
[C35, §6943-f37; C39, §6943.073; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.41]
2020 Acts, ch 1062, §94
Structure Iowa Code
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.1 - Classification of chapter.
Section 422.2 - Purpose or object.
Section 422.3 - Definitions controlling chapter.
Section 422.4 - Definitions controlling subchapter.
Section 422.5 - Tax imposed — exclusions — alternative minimum tax.
Section 422.6 - Income from estates or trusts.
Section 422.7 - “Net income” — how computed.
Section 422.8 - Allocation of income earned in Iowa and other states.
Section 422.9 - Deductions from net income.
Section 422.10 - Research activities credit.
Section 422.10A - Geothermal tax credit.
Section 422.10B - Renewable chemical production tax credit.
Section 422.11 - Franchise tax credit.
Section 422.11A - New jobs tax credit.
Section 422.11B - Minimum tax credit.
Section 422.11C - Workforce housing investment tax credit.
Section 422.11D - Historic preservation tax credit.
Section 422.11E - Beginning farmer tax credit program.
Section 422.11F - Investment tax credits.
Section 422.11G - Venture capital fund investment tax credit.
Section 422.11H - Endow Iowa tax credit.
Section 422.11I - Geothermal heat pump tax credit.
Section 422.11J - Tax credits for wind energy production and renewable energy.
Section 422.11K - Economic development region revolving fund contribution tax credit.
Section 422.11L - Solar energy system tax credits.
Section 422.11M - Agricultural assets transfer tax credit.
Section 422.11N - Ethanol promotion tax credit.
Section 422.11O - E-85 gasoline promotion tax credit.
Section 422.11P - Biodiesel blended fuel tax credit.
Section 422.11Q - Iowa fund of funds tax credit.
Section 422.11R - From farm to food donation tax credit.
Section 422.11S - School tuition organization tax credit.
Section 422.11T - Hoover presidential library tax credit.
Section 422.11U - Third-party developer tax credit.
Section 422.11V - Redevelopment tax credit.
Section 422.11W - Charitable conservation contribution tax credit.
Section 422.11X - Disaster recovery housing project tax credit.
Section 422.11Y - E-15 plus gasoline promotion tax credit.
Section 422.11Z - Innovation fund investment tax credits.
Section 422.12 - Deductions from computed tax.
Section 422.12A - Adoption tax credit.
Section 422.12B - Earned income tax credit.
Section 422.12C - Child and dependent care or early childhood development tax credits.
Section 422.12D - Income tax checkoff for the Iowa state fair foundation fund.
Section 422.12E - Income tax return checkoffs limited — notification of repeal.
Section 422.12F - Income tax checkoff for child abuse prevention program fund.
Section 422.12H - Income tax checkoff for fish and game protection fund.
Section 422.12I - Income tax checkoff for the Iowa state fair foundation fund.
Section 422.12J - Income tax checkoff for Iowa election campaign fund.
Section 422.12K - Income tax checkoff for child abuse prevention program fund.
Section 422.12M - Income tax form — indication of dependent child health care coverage.
Section 422.12N - Geothermal heat pump tax credit.
Section 422.13 - Return by individual.
Section 422.14 - Return by fiduciary.
Section 422.15 - Information at source.
Section 422.16A - Job training withholding — certification and transfer.
Section 422.16B - Pass-through entity composite returns.
Section 422.17 - Certificate issued by department to make payments without withholding.
Section 422.19 - Scope of nonresidents tax.
Section 422.20 - Information confidential — redactions — penalty.
Section 422.21 - Form and time of return.
Section 422.22 - Supplementary returns.
Section 422.23 - Return by administrator.
Section 422.24 - Payment — interest.
Section 422.24A - Start-up business tax deferment.
Section 422.25 - Computation of tax, interest, and penalties — limitation.
Section 422.25A - Reporting and treatment of certain partnership adjustments.
Section 422.25B - State partnership representative.
Section 422.26 - Lien of tax — collection — action authorized.
Section 422.27 - Final report of fiduciary — conditions.
Section 422.28 - Revision of tax.
Section 422.29 - Judicial review.
Section 422.30 - Jeopardy assessments — posting of bond.
Section 422.31 - Statute applicable to personal tax.
Section 422.33 - Corporate tax imposed — credit.
Section 422.34 - Exempted corporations and organizations.
Section 422.34A - Exempt activities of foreign corporations.
Section 422.35 - Net income of corporation — how computed.
Section 422.37 - Consolidated returns.
Section 422.38 - Statutes governing corporations.
Section 422.39 - Statutes applicable to corporations and corporation tax.
Section 422.40 - Cancellation of authority — penalty — offenses.
Section 422.41 - Corporations.
Section 422.60 - Imposition of tax — credit.
Section 422.62 - Due and delinquent dates.
Section 422.63 - Amount of tax.
Section 422.65 - Allocation of revenue.
Section 422.66 - Department to enforce.
Section 422.67 - Generally — bond — approval.
Section 422.68 - Powers and duties.
Section 422.69 - Moneys paid and deposited.
Section 422.70 - General powers — hearings.
Section 422.71 - Assistants — salaries — expenses — bonds.
Section 422.73 - Correction of errors — refunds, credits, and carrybacks.
Section 422.74 - Certification of refund.
Section 422.75 - Statistics — publication.
Section 422.85 - Imposition of estimated tax.
Section 422.86 - Payment of estimated tax.
Section 422.88 - Failure to pay estimated tax.
Section 422.89 - Exception to penalty.
Section 422.90 - Penalty not subject to waiver.
Section 422.91 - Credit for estimated tax.
Section 422.92 - Rules for short taxable year.
Section 422.93 - Public utility accounting method.
Section 422.100 - Allocation to the child care credit fund.
Section 422.110 - Income tax credit in lieu of refund.
Section 422.111 - Fuel tax credit as income tax credit.