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440.3 Repealed by 97 Acts, ch 158, §48. See chapter 429.
Structure Iowa Code
Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 440 - ASSESSMENT OF OMITTED PROPERTY
Section 440.1 - Definitions.
Section 440.2 - Assessment of omitted property.
Section 440.3
Section 440.4
Section 440.5 - Procedure — penalty.
Section 440.6 - Fraudulent withholding — penalty.
Section 440.7 - Entry on tax books.
Section 440.8 - Delinquency.