Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

Section 422.11J - Tax credits for wind energy production and renewable energy. - 422.11J Tax credits for wind energy production and renewable energy....

Section 422.11K - Economic development region revolving fund contribution tax credit. - 422.11K Economic development region revolving fund contribution tax credit. Repealed...

Section 422.11L - Solar energy system tax credits. - 422.11L Solar energy system tax credits. 1. The taxes imposed...

Section 422.11M - Agricultural assets transfer tax credit. - 422.11M Agricultural assets transfer tax credit. Repealed by 2019 Acts,...

Section 422.11N - Ethanol promotion tax credit. - 422.11N Ethanol promotion tax credit. Repealed by its own terms;...

Section 422.11O - E-85 gasoline promotion tax credit. - 422.11O E-85 gasoline promotion tax credit. 1. As used in...

Section 422.11P - Biodiesel blended fuel tax credit. - 422.11P Biodiesel blended fuel tax credit. 1. As used in...

Section 422.11Q - Iowa fund of funds tax credit. - 422.11Q Iowa fund of funds tax credit. The taxes imposed...

Section 422.11R - From farm to food donation tax credit. - 422.11R From farm to food donation tax credit. The taxes...

Section 422.11S - School tuition organization tax credit. - 422.11S School tuition organization tax credit. 1. The taxes imposed...

Section 422.11T - Hoover presidential library tax credit. - 422.11T Hoover presidential library tax credit. The tax imposed under...

Section 422.11U - Third-party developer tax credit. - 422.11U Third-party developer tax credit. The taxes imposed under this...

Section 422.11V - Redevelopment tax credit. - 422.11V Redevelopment tax credit. The taxes imposed under this subchapter,...

Section 422.11W - Charitable conservation contribution tax credit. - 422.11W Charitable conservation contribution tax credit. 1. The taxes imposed...

Section 422.11X - Disaster recovery housing project tax credit. - 422.11X Disaster recovery housing project tax credit. Repealed by 2014...

Section 422.11Y - E-15 plus gasoline promotion tax credit. - 422.11Y E-15 plus gasoline promotion tax credit. 1. As used...

Section 422.11Z - Innovation fund investment tax credits. - 422.11Z Innovation fund investment tax credits. The taxes imposed under...

Section 422.12 - Deductions from computed tax. - 422.12 Deductions from computed tax. 1. As used in this...

Section 422.12A - Adoption tax credit. - 422.12A Adoption tax credit. 1. For purposes of this section,...

Section 422.12B - Earned income tax credit. - 422.12B Earned income tax credit. 1. a. The taxes imposed...

Section 422.12C - Child and dependent care or early childhood development tax credits. - 422.12C Child and dependent care or early childhood development tax...

Section 422.12D - Income tax checkoff for the Iowa state fair foundation fund. - 422.12D Income tax checkoff for the Iowa state fair foundation...

Section 422.12E - Income tax return checkoffs limited — notification of repeal. - 422.12E Income tax return checkoffs limited — notification of repeal....

Section 422.12F - Income tax checkoff for child abuse prevention program fund. - 422.12F Income tax checkoff for child abuse prevention program fund....

Section 422.12G - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. - 422.12G Joint income tax checkoff for veterans trust fund and...

Section 422.12H - Income tax checkoff for fish and game protection fund. - 422.12H Income tax checkoff for fish and game protection fund....

Section 422.12I - Income tax checkoff for the Iowa state fair foundation fund. - 422.12I Income tax checkoff for the Iowa state fair foundation...

Section 422.12J - Income tax checkoff for Iowa election campaign fund. - 422.12J Income tax checkoff for Iowa election campaign fund. Repealed...

Section 422.12K - Income tax checkoff for child abuse prevention program fund. - 422.12K Income tax checkoff for child abuse prevention program fund....

Section 422.12L - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. - 422.12L Joint income tax checkoff for veterans trust fund and...

Section 422.12M - Income tax form — indication of dependent child health care coverage. - 422.12M Income tax form — indication of dependent child health...

Section 422.12N - Geothermal heat pump tax credit. - 422.12N Geothermal heat pump tax credit. 1. The taxes imposed...

Section 422.13 - Return by individual. - 422.13 Return by individual. 1. A resident or nonresident of...

Section 422.14 - Return by fiduciary. - 422.14 Return by fiduciary. 1. A fiduciary subject to taxation...

Section 422.15 - Information at source. - 422.15 Information at source. 1. Every person or corporation being...

Section 422.16 - Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond. - 422.16 Withholding of income tax at source — penalties —...

Section 422.16A - Job training withholding — certification and transfer. - 422.16A Job training withholding — certification and transfer. Upon the...

Section 422.16B - Pass-through entity composite returns. - 422.16B Pass-through entity composite returns. 1. As used in this...

Section 422.17 - Certificate issued by department to make payments without withholding. - 422.17 Certificate issued by department to make payments without withholding....

Section 422.19 - Scope of nonresidents tax. - 422.19 Scope of nonresidents tax. The tax imposed under this...

Section 422.20 - Information confidential — redactions — penalty. - 422.20 Information confidential — redactions — penalty. 1. a. It...

Section 422.21 - Form and time of return. - 422.21 Form and time of return. 1. Returns shall be...

Section 422.22 - Supplementary returns. - 422.22 Supplementary returns. If the director shall be of the...

Section 422.23 - Return by administrator. - 422.23 Return by administrator. The return by an individual, who,...

Section 422.24 - Payment — interest. - 422.24 Payment — interest. 1. For all taxpayers the total...

Section 422.24A - Start-up business tax deferment. - 422.24A Start-up business tax deferment. Repealed by 2008 Acts, ch...

Section 422.25 - Computation of tax, interest, and penalties — limitation. - 422.25 Computation of tax, interest, and penalties — limitation. 1....

Section 422.25A - Reporting and treatment of certain partnership adjustments. - 422.25A Reporting and treatment of certain partnership adjustments. 1. Definitions....

Section 422.25B - State partnership representative. - 422.25B State partnership representative. 1. As used in this section,...

Section 422.25C - Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns. - 422.25C Partnership and pass-through entity audits and examinations — consistent...

Section 422.26 - Lien of tax — collection — action authorized. - 422.26 Lien of tax — collection — action authorized. 1....

Section 422.27 - Final report of fiduciary — conditions. - 422.27 Final report of fiduciary — conditions. 1. A final...

Section 422.28 - Revision of tax. - 422.28 Revision of tax. A taxpayer may appeal to the...

Section 422.29 - Judicial review. - 422.29 Judicial review. 1. Judicial review of actions of the...

Section 422.30 - Jeopardy assessments — posting of bond. - 422.30 Jeopardy assessments — posting of bond. 1. If the...

Section 422.31 - Statute applicable to personal tax. - 422.31 Statute applicable to personal tax. All the provisions of...

Section 422.32 - Definitions. - 422.32 Definitions. 1. For the purpose of this subchapter and...

Section 422.33 - Corporate tax imposed — credit. - 422.33 Corporate tax imposed — credit. 1. A tax is...

Section 422.34 - Exempted corporations and organizations. - 422.34 Exempted corporations and organizations. The following organizations and corporations...

Section 422.34A - Exempt activities of foreign corporations. - 422.34A Exempt activities of foreign corporations. A foreign corporation shall...

Section 422.35 - Net income of corporation — how computed. - 422.35 Net income of corporation — how computed. The term...

Section 422.36 - Returns. - 422.36 Returns. 1. A corporation shall make a return and...

Section 422.37 - Consolidated returns. - 422.37 Consolidated returns. Any affiliated group of corporations may, not...

Section 422.38 - Statutes governing corporations. - 422.38 Statutes governing corporations. All the provisions of sections 422.15...

Section 422.39 - Statutes applicable to corporations and corporation tax. - 422.39 Statutes applicable to corporations and corporation tax. All the...

Section 422.40 - Cancellation of authority — penalty — offenses. - 422.40 Cancellation of authority — penalty — offenses. 1. If...

Section 422.41 - Corporations. - 422.41 Corporations. All the provisions of sections 422.28, 422.29, and...

Section 422.42 - 422.42 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.43 - 422.43 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.44 - 422.44 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.45 - 422.45 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.46 - 422.46 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.47 - 422.47 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.47A - 422.47A Repealed by 96 Acts, ch 1034, §70.

Section 422.47B - 422.47B Repealed by 96 Acts, ch 1034, §70.

Section 422.47C - 422.47C Repealed by 96 Acts, ch 1034, §70.

Section 422.48 - 422.48 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.49 - 422.49 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.50 - 422.50 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.51 - 422.51 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.52 - 422.52 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.53 - 422.53 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.54 - 422.54 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.55 - 422.55 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.56 - 422.56 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.57 - 422.57 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.58 - 422.58 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.59 - 422.59 Repealed by 2003 Acts, 1st Ex, ch 2, §151,...

Section 422.60 - Imposition of tax — credit. - 422.60 Imposition of tax — credit. 1. A franchise tax...

Section 422.61 - Definitions. - 422.61 Definitions. In this subchapter, unless the context otherwise requires:...

Section 422.62 - Due and delinquent dates. - 422.62 Due and delinquent dates. The franchise tax is due...

Section 422.63 - Amount of tax. - 422.63 Amount of tax. The franchise tax is imposed annually...

Section 422.65 - Allocation of revenue. - 422.65 Allocation of revenue. Repealed by 2003 Acts, ch 178,...

Section 422.66 - Department to enforce. - 422.66 Department to enforce. The department shall administer and enforce...

Section 422.67 - Generally — bond — approval. - 422.67 Generally — bond — approval. The director shall administer...

Section 422.68 - Powers and duties. - 422.68 Powers and duties. 1. The director shall have the...

Section 422.69 - Moneys paid and deposited. - 422.69 Moneys paid and deposited. 1. All fees, taxes, interest,...

Section 422.70 - General powers — hearings. - 422.70 General powers — hearings. 1. The director, for the...

Section 422.71 - Assistants — salaries — expenses — bonds. - 422.71 Assistants — salaries — expenses — bonds. 1. The...

Section 422.72 - Information deemed confidential — informational exchange agreement — redactions — subpoenas. - 422.72 Information deemed confidential — informational exchange agreement — redactions...

Section 422.73 - Correction of errors — refunds, credits, and carrybacks. - 422.73 Correction of errors — refunds, credits, and carrybacks. 1....

Section 422.74 - Certification of refund. - 422.74 Certification of refund. If a refund is authorized in...

Section 422.75 - Statistics — publication. - 422.75 Statistics — publication. The department shall prepare and publish...

Section 422.85 - Imposition of estimated tax. - 422.85 Imposition of estimated tax. A taxpayer subject to the...

Section 422.86 - Payment of estimated tax. - 422.86 Payment of estimated tax. A taxpayer required to pay...

Section 422.88 - Failure to pay estimated tax. - 422.88 Failure to pay estimated tax. 1. If the taxpayer...

Section 422.89 - Exception to penalty. - 422.89 Exception to penalty. The penalty for underpayment of any...

Section 422.90 - Penalty not subject to waiver. - 422.90 Penalty not subject to waiver. Repealed by 99 Acts,...

Section 422.91 - Credit for estimated tax. - 422.91 Credit for estimated tax. 1. Any amount of estimated...

Section 422.92 - Rules for short taxable year. - 422.92 Rules for short taxable year. A taxpayer having a...

Section 422.93 - Public utility accounting method. - 422.93 Public utility accounting method. Nothing in this chapter shall...

Section 422.100 - Allocation to the child care credit fund. - 422.100 Allocation to the child care credit fund. Repealed by...

Section 422.101 - 422.101 Repealed by 2002 Acts, ch 1150, §22 .

Section 422.102 - 422.102 Repealed by 2002 Acts, ch 1150, §22 .

Section 422.103 - 422.103 Repealed by 2002 Acts, ch 1150, §22 .

Section 422.104 - 422.104 Repealed by 2002 Acts, ch 1150, §22 .

Section 422.110 - Income tax credit in lieu of refund. - 422.110 Income tax credit in lieu of refund. 1. In...

Section 422.111 - Fuel tax credit as income tax credit. - 422.111 Fuel tax credit as income tax credit. 1. The...

Section 422.112 - Aircraft fuel tax transfer. - 422.112 Aircraft fuel tax transfer. The department shall certify quarterly...

Section 422.120 - 422.120 Repealed by 2009 Acts, ch 179, §152, 153 .

Section 422.121 - 422.121 Repealed by 2009 Acts, ch 179, §152, 153 .

Section 422.122 - 422.122 Repealed by 2009 Acts, ch 179, §152, 153 .

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Iowa Code Title X - FINANCIAL RESOURCES Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES