TITLE I ADMINISTRATION |
Chapter 1 CONVERSION CHART |
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Chapter 2 Reserved |
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Chapter 3 Reserved |
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Chapter 4 Reserved |
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Chapter 5 PUBLIC RECORDS AND FAIR INFORMATION PRACTICES |
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Chapter 6 ORGANIZATION |
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Chapter 7 APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES |
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Chapter 8 FORMS AND COMMUNICATIONS |
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Chapter 9 Reserved |
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Chapter 10 INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS |
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Chapter 11 ADMINISTRATION |
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Chapter 12 Reserved |
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Chapter 13 Reserved |
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Chapter 14 Reserved |
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Chapter 15 Reserved |
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Chapter 16 Reserved |
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Chapter 17 Reserved |
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Chapter 18 Reserved |
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Chapter 19 SETTLEMENTS—COMPROMISES AND ABATEMENTS OF TAX, PENALTY, OR INTEREST |
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Chapter 20 FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS |
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Chapter 21 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS |
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Chapter 22 COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY |
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Chapter 23 DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS |
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Chapter 24 LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY |
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Chapter 25 CHALLENGES TO ADMINISTRATIVE LEVIES |
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Chapter 26 SETOFF OF QUALIFYING DEBTS OWED TO PUBLIC AGENCIES |
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Chapter 27 SUBPOENA OF RECORDS FROM UTILITY COMPANIES AND PUBLICATION OF NAMES OF DEBTORS |
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Chapter 28 Reserved |
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Chapter 29 Reserved |
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Chapter 30 Reserved |
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Chapter 31 Reserved |
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Chapter 32 Reserved |
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Chapter 33 Reserved |
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Chapter 34 Reserved |
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Chapter 35 Reserved |
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Chapter 36 Reserved |
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Chapter 37 Reserved |
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Chapter 38 Reserved |
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Chapter 39 Reserved |
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Chapter 40 Reserved |
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Chapter 41 Reserved |
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Chapter 42 Reserved |
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Chapter 43 Reserved |
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Chapter 44 Reserved |
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Chapter 45 Reserved |
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Chapter 46 Reserved |
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Chapter 47 Reserved |
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Chapter 48 Reserved |
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Chapter 49 Reserved |
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Chapter 50 Reserved |
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Chapter 51 Reserved |
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Chapter 52 Reserved |
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Chapter 53 Reserved |
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Chapter 54 Reserved |
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Chapter 55 Reserved |
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Chapter 56 Reserved |
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Chapter 57 Reserved |
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Chapter 58 Reserved |
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Chapter 59 Reserved |
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Chapter 60 Reserved |
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Chapter 61 Reserved |
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Chapter 62 Reserved |
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Chapter 63 Reserved |
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Chapter 64 Reserved |
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Chapter 65 Reserved |
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Chapter 66 Reserved |
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Chapter 67 Reserved |
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Chapter 68 Reserved |
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Chapter 69 Reserved |
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Chapter 70 Reserved |
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Chapter 71 Reserved |
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Chapter 72 Reserved |
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Chapter 73 Reserved |
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Chapter 74 Reserved |
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Chapter 75 Reserved |
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Chapter 76 Reserved |
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Chapter 77 Reserved |
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Chapter 78 Reserved |
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Chapter 79 Reserved |
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Chapter 80 Reserved |
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Chapter 81 Reserved |
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Chapter 82 Reserved |
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Chapter 83 Reserved |
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Chapter 84 Reserved |
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Chapter 85 Reserved |
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Chapter 86 Reserved |
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Chapter 87 Reserved |
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Chapter 88 Reserved |
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Chapter 89 Reserved |
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Chapter 90 Reserved |
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Chapter 91 Reserved |
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Chapter 92 Reserved |
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Chapter 93 Reserved |
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Chapter 94 Reserved |
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Chapter 95 Reserved |
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Chapter 96 Reserved |
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Chapter 97 Reserved |
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Chapter 98 Reserved |
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Chapter 99 Reserved |
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TITLE II PROPERTY TAX |
Chapter 100 COLLECTION OF PROPERTY TAX |
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Chapter 101 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX |
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Chapter 102 ASSESSMENT PRACTICES AND EQUALIZATION |
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Chapter 103 EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS |
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Chapter 104 PROPERTY TAX CREDIT AND RENT REIMBURSEMENT |
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Chapter 105 MOBILE, MODULAR, AND MANUFACTURED HOME TAX |
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Chapter 106 DETERMINATION OF VALUE OF RAILROAD COMPANIES |
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Chapter 107 DETERMINATION OF VALUE OF UTILITY COMPANIES |
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Chapter 108 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES |
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Chapter 109 REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE |
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Chapter 110 PROPERTY TAX CREDITS AND EXEMPTIONS |
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Chapter 111 ADMINISTRATION |
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Chapter 112 CERTIFICATION |
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Chapter 113 COURSES |
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Chapter 114 REVIEW OF AGENCY ACTION |
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Chapter 115 PROPERTY ASSESSMENT APPEAL BOARD |
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Chapter 116 REASSESSMENT EXPENSE FUND |
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Chapter 117 Reserved |
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Chapter 118 Reserved |
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Chapter 119 Reserved |
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Chapter 120 Reserved |
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Chapter 121 Reserved |
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Chapter 122 Reserved |
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Chapter 123 Reserved |
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Chapter 124 Reserved |
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Chapter 125 Reserved |
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Chapter 126 Reserved |
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Chapter 127 Reserved |
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Chapter 128 Reserved |
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Chapter 129 Reserved |
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Chapter 130 Reserved |
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Chapter 131 Reserved |
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Chapter 132 Reserved |
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Chapter 133 Reserved |
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Chapter 134 Reserved |
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Chapter 135 Reserved |
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Chapter 136 Reserved |
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Chapter 137 Reserved |
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Chapter 138 Reserved |
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Chapter 139 Reserved |
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Chapter 140 Reserved |
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Chapter 141 Reserved |
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Chapter 142 Reserved |
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Chapter 143 Reserved |
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Chapter 144 Reserved |
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Chapter 145 Reserved |
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Chapter 146 Reserved |
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Chapter 147 Reserved |
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Chapter 148 Reserved |
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Chapter 149 Reserved |
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Chapter 150 Reserved |
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Chapter 151 Reserved |
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Chapter 152 Reserved |
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Chapter 153 Reserved |
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Chapter 154 Reserved |
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Chapter 155 Reserved |
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Chapter 156 Reserved |
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Chapter 157 Reserved |
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Chapter 158 Reserved |
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Chapter 159 Reserved |
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Chapter 160 Reserved |
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Chapter 161 Reserved |
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Chapter 162 Reserved |
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Chapter 163 Reserved |
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Chapter 164 Reserved |
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Chapter 165 Reserved |
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Chapter 166 Reserved |
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Chapter 167 Reserved |
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Chapter 168 Reserved |
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Chapter 169 Reserved |
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Chapter 170 Reserved |
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Chapter 171 Reserved |
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Chapter 172 Reserved |
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Chapter 173 Reserved |
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Chapter 174 Reserved |
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Chapter 175 Reserved |
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Chapter 176 Reserved |
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Chapter 177 Reserved |
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Chapter 178 Reserved |
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Chapter 179 Reserved |
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Chapter 180 Reserved |
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Chapter 181 Reserved |
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Chapter 182 Reserved |
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Chapter 183 Reserved |
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Chapter 184 Reserved |
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Chapter 185 Reserved |
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Chapter 186 Reserved |
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Chapter 187 Reserved |
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Chapter 188 Reserved |
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Chapter 189 Reserved |
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Chapter 190 Reserved |
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Chapter 191 Reserved |
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Chapter 192 Reserved |
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Chapter 193 Reserved |
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Chapter 194 Reserved |
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Chapter 195 Reserved |
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Chapter 196 Reserved |
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Chapter 197 Reserved |
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Chapter 198 Reserved |
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Chapter 199 Reserved |
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TITLE III SALES, USE, AND EXCISE TAX |
Chapter 200 DEFINITIONS |
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Chapter 201 SALES AND USE TAX PERMITS |
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Chapter 202 FILING RETURNS AND PAYMENT OF TAX |
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Chapter 203 ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE |
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Chapter 204 RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT |
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Chapter 205 SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS |
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Chapter 206 BUNDLED TRANSACTIONS |
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Chapter 207 REMOTE SALES AND MARKETPLACE SALES |
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Chapter 208 MULTILEVEL MARKETER AGREEMENTS |
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Chapter 209 Reserved |
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Chapter 210 PURCHASES BY BUSINESSES |
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Chapter 211 TAXABLE SERVICES |
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Chapter 212 GOVERNMENTS AND NONPROFITS |
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Chapter 213 MISCELLANEOUS TAXABLE SALES |
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Chapter 214 AGRICULTURAL RULES |
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Chapter 215 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING |
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Chapter 216 EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES |
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Chapter 217 TELECOMMUNICATION SERVICES |
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Chapter 218 SALES AND SERVICES RELATED TO VEHICLES |
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Chapter 219 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES |
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Chapter 220 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS |
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Chapter 221 MISCELLANEOUS NONTAXABLE TRANSACTIONS |
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Chapter 222 Reserved |
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Chapter 223 Reserved |
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Chapter 224 Reserved |
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Chapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS |
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Chapter 226 Reserved |
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Chapter 227 Reserved |
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Chapter 228 Reserved |
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Chapter 229 Reserved |
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Chapter 230 Reserved |
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Chapter 231 Reserved |
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Chapter 232 Reserved |
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Chapter 233 Reserved |
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Chapter 234 Reserved |
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Chapter 235 Reserved |
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Chapter 236 Reserved |
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Chapter 237 Reserved |
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Chapter 238 Reserved |
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Chapter 239 Reserved |
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Chapter 240 Reserved |
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Chapter 241 Reserved |
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Chapter 242 Reserved |
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Chapter 243 Reserved |
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Chapter 244 Reserved |
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Chapter 245 Reserved |
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Chapter 246 Reserved |
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Chapter 247 Reserved |
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Chapter 248 Reserved |
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Chapter 249 Reserved |
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Chapter 250 VEHICLES SUBJECT TO REGISTRATION |
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Chapter 251 AUTOMOBILE RENTAL EXCISE TAX |
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Chapter 252 STATE-IMPOSED WATER SERVICE EXCISE TAX |
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Chapter 253 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES |
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Chapter 254 ADMINISTRATION |
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Chapter 255 CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS |
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Chapter 256 TOBACCO TAX |
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Chapter 257 UNFAIR CIGARETTE SALES |
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Chapter 258 TOBACCO MASTER SETTLEMENT AGREEMENT |
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Chapter 259 ADMINISTRATION |
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Chapter 260 MOTOR FUEL AND UNDYED SPECIAL FUEL |
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Chapter 261 LIQUEFIED PETROLEUM GAS— COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS |
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Chapter 262 ELECTRIC FUEL EXCISE TAX |
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Chapter 263 Reserved |
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Chapter 264 Reserved |
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Chapter 265 Reserved |
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Chapter 266 Reserved |
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Chapter 267 Reserved |
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Chapter 268 Reserved |
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Chapter 269 ADMINISTRATION OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX |
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Chapter 270 LOCAL OPTION SALES AND SERVICES TAX |
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Chapter 271 Reserved |
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Chapter 272 FLOOD MITIGATION PROGRAM |
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Chapter 273 REINVESTMENT DISTRICTS PROGRAM |
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Chapter 274 LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS |
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Chapter 275 REBATE OF IOWA SALES TAX PAID |
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Chapter 276 FACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS |
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Chapter 277 SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION |
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Chapter 278 REFUNDS FOR ELIGIBLE BUSINESSES UNDER ECONOMIC DEVELOPMENT AUTHORITY PROGRAMS |
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Chapter 279 Reserved |
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Chapter 280 Reserved |
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Chapter 281 Reserved |
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Chapter 282 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION |
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Chapter 283 Reserved |
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Chapter 284 EXEMPT SALES |
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Chapter 285 TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE |
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Chapter 286 Reserved |
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Chapter 287 Reserved |
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Chapter 288 DETERMINATION OF A SALE AND SALE PRICE |
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Chapter 289 UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE |
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Chapter 290 Reserved |
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Chapter 291 Reserved |
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Chapter 292 Reserved |
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Chapter 293 Reserved |
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Chapter 294 Reserved |
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Chapter 295 Reserved |
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Chapter 296 Reserved |
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Chapter 297 Reserved |
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Chapter 298 Reserved |
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Chapter 299 Reserved |
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TITLE IV INDIVIDUAL INCOME TAX |
Chapter 300 ADMINISTRATION |
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Chapter 301 FILING RETURN AND PAYMENT OF TAX |
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Chapter 302 DETERMINATION OF NET INCOME |
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Chapter 303 DETERMINATION OF TAXABLE INCOME |
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Chapter 304 ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS |
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Chapter 305 ASSESSMENTS AND REFUNDS |
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Chapter 306 PENALTY AND INTEREST |
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Chapter 307 WITHHOLDING |
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Chapter 308 ESTIMATED INCOME TAX FOR INDIVIDUALS |
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Chapter 309 Reserved |
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Chapter 310 Reserved |
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Chapter 311 Reserved |
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Chapter 312 Reserved |
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Chapter 313 Reserved |
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Chapter 314 Reserved |
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Chapter 315 Reserved |
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Chapter 316 Reserved |
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Chapter 317 Reserved |
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Chapter 318 Reserved |
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Chapter 319 Reserved |
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Chapter 320 Reserved |
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Chapter 321 Reserved |
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Chapter 322 Reserved |
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Chapter 323 Reserved |
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Chapter 324 Reserved |
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Chapter 325 Reserved |
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Chapter 326 Reserved |
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Chapter 327 Reserved |
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Chapter 328 Reserved |
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Chapter 329 Reserved |
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Chapter 330 Reserved |
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Chapter 331 Reserved |
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Chapter 332 Reserved |
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Chapter 333 Reserved |
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Chapter 334 Reserved |
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Chapter 335 Reserved |
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Chapter 336 Reserved |
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Chapter 337 Reserved |
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Chapter 338 Reserved |
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Chapter 339 Reserved |
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Chapter 340 Reserved |
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Chapter 341 Reserved |
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Chapter 342 Reserved |
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Chapter 343 Reserved |
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Chapter 344 Reserved |
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Chapter 345 Reserved |
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Chapter 346 Reserved |
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Chapter 347 Reserved |
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Chapter 348 Reserved |
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Chapter 349 Reserved |
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Chapter 350 Reserved |
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Chapter 351 Reserved |
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Chapter 352 Reserved |
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Chapter 353 Reserved |
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Chapter 354 Reserved |
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Chapter 355 Reserved |
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Chapter 356 Reserved |
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Chapter 357 Reserved |
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Chapter 358 Reserved |
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Chapter 359 Reserved |
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Chapter 360 Reserved |
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Chapter 361 Reserved |
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Chapter 362 Reserved |
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Chapter 363 Reserved |
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Chapter 364 Reserved |
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Chapter 365 Reserved |
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Chapter 366 Reserved |
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Chapter 367 Reserved |
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Chapter 368 Reserved |
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Chapter 369 Reserved |
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Chapter 370 Reserved |
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Chapter 371 Reserved |
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Chapter 372 Reserved |
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Chapter 373 Reserved |
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Chapter 374 Reserved |
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Chapter 375 Reserved |
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Chapter 376 Reserved |
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Chapter 377 Reserved |
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Chapter 378 Reserved |
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Chapter 379 Reserved |
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Chapter 380 Reserved |
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Chapter 381 Reserved |
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Chapter 382 Reserved |
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Chapter 383 Reserved |
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Chapter 384 Reserved |
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Chapter 385 Reserved |
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Chapter 386 Reserved |
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Chapter 387 Reserved |
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Chapter 388 Reserved |
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Chapter 389 Reserved |
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Chapter 390 Reserved |
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Chapter 391 Reserved |
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Chapter 392 Reserved |
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Chapter 393 Reserved |
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Chapter 394 Reserved |
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Chapter 395 Reserved |
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Chapter 396 Reserved |
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Chapter 397 Reserved |
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Chapter 398 Reserved |
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Chapter 399 Reserved |
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TITLE V PASS-THROUGH ENTITY INCOME TAX |
Chapter 400 ADMINISTRATION |
Rules |
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|
Chapter 401 PARTNERSHIPS |
Rules |
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Chapter 402 S CORPORATIONS |
Rules |
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Chapter 403 APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS |
Rules |
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|
Chapter 404 COMPOSITE RETURNS FOR TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2022 |
Rules |
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|
Chapter 405 COMPOSITE RETURNS FOR TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022 |
Rules |
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Chapter 406 Reserved |
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Chapter 407 Reserved |
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Chapter 408 Reserved |
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Chapter 409 Reserved |
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Chapter 410 Reserved |
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Chapter 411 Reserved |
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Chapter 412 Reserved |
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Chapter 413 Reserved |
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Chapter 414 Reserved |
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Chapter 415 Reserved |
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Chapter 416 Reserved |
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Chapter 417 Reserved |
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Chapter 418 Reserved |
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Chapter 419 Reserved |
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Chapter 420 Reserved |
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Chapter 421 Reserved |
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Chapter 422 Reserved |
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Chapter 423 Reserved |
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Chapter 424 Reserved |
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Chapter 425 Reserved |
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Chapter 426 Reserved |
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Chapter 427 Reserved |
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Chapter 428 Reserved |
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Chapter 429 Reserved |
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Chapter 430 Reserved |
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Chapter 431 Reserved |
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Chapter 432 Reserved |
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Chapter 433 Reserved |
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Chapter 434 Reserved |
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Chapter 435 Reserved |
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Chapter 436 Reserved |
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Chapter 437 Reserved |
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Chapter 438 Reserved |
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Chapter 439 Reserved |
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Chapter 440 Reserved |
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Chapter 441 Reserved |
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Chapter 442 Reserved |
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Chapter 443 Reserved |
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Chapter 444 Reserved |
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Chapter 445 Reserved |
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Chapter 446 Reserved |
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Chapter 447 Reserved |
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Chapter 448 Reserved |
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Chapter 449 Reserved |
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Chapter 450 Reserved |
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Chapter 451 Reserved |
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Chapter 452 Reserved |
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Chapter 453 Reserved |
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Chapter 454 Reserved |
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Chapter 455 Reserved |
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Chapter 456 Reserved |
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Chapter 457 Reserved |
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Chapter 458 Reserved |
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Chapter 459 Reserved |
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Chapter 460 Reserved |
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Chapter 461 Reserved |
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Chapter 462 Reserved |
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Chapter 463 Reserved |
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Chapter 464 Reserved |
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Chapter 465 Reserved |
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Chapter 466 Reserved |
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Chapter 467 Reserved |
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Chapter 468 Reserved |
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Chapter 469 Reserved |
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Chapter 470 Reserved |
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Chapter 471 Reserved |
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Chapter 472 Reserved |
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Chapter 473 Reserved |
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Chapter 474 Reserved |
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Chapter 475 Reserved |
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Chapter 476 Reserved |
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Chapter 477 Reserved |
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Chapter 478 Reserved |
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Chapter 479 Reserved |
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Chapter 480 Reserved |
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Chapter 481 Reserved |
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Chapter 482 Reserved |
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Chapter 483 Reserved |
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Chapter 484 Reserved |
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Chapter 485 Reserved |
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Chapter 486 Reserved |
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Chapter 487 Reserved |
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Chapter 488 Reserved |
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Chapter 489 Reserved |
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Chapter 490 Reserved |
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Chapter 491 Reserved |
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Chapter 492 Reserved |
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Chapter 493 Reserved |
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Chapter 494 Reserved |
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Chapter 495 Reserved |
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Chapter 496 Reserved |
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Chapter 497 Reserved |
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Chapter 498 Reserved |
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Chapter 499 Reserved |
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|
TITLE VI CORPORATION INCOME TAX |
Chapter 500 ADMINISTRATION |
Rules |
|
|
|
Chapter 501 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS |
Rules |
|
|
|
Chapter 502 DETERMINATION OF NET INCOME |
Rules |
|
|
|
Chapter 503 ALLOCATION AND APPORTIONMENT |
Rules |
|
|
|
Chapter 504 ASSESSMENTS, REFUNDS, APPEALS |
Rules |
|
|
|
Chapter 505 ESTIMATED TAX FOR CORPORATIONS |
Rules |
|
|
|
Chapter 506 Reserved |
|
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|
Chapter 507 Reserved |
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Chapter 508 Reserved |
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|
Chapter 509 Reserved |
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Chapter 510 Reserved |
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Chapter 511 Reserved |
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Chapter 512 Reserved |
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Chapter 513 Reserved |
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Chapter 514 Reserved |
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Chapter 515 Reserved |
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Chapter 516 Reserved |
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Chapter 517 Reserved |
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Chapter 518 Reserved |
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Chapter 519 Reserved |
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Chapter 520 Reserved |
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Chapter 521 Reserved |
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Chapter 522 Reserved |
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Chapter 523 Reserved |
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Chapter 524 Reserved |
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Chapter 525 Reserved |
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Chapter 526 Reserved |
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Chapter 527 Reserved |
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Chapter 528 Reserved |
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Chapter 529 Reserved |
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Chapter 530 Reserved |
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Chapter 531 Reserved |
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Chapter 532 Reserved |
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Chapter 533 Reserved |
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Chapter 534 Reserved |
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Chapter 535 Reserved |
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Chapter 536 Reserved |
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Chapter 537 Reserved |
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Chapter 538 Reserved |
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Chapter 539 Reserved |
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Chapter 540 Reserved |
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Chapter 541 Reserved |
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Chapter 542 Reserved |
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Chapter 543 Reserved |
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Chapter 544 Reserved |
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Chapter 545 Reserved |
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Chapter 546 Reserved |
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Chapter 547 Reserved |
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Chapter 548 Reserved |
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Chapter 549 Reserved |
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Chapter 550 Reserved |
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Chapter 551 Reserved |
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Chapter 552 Reserved |
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Chapter 553 Reserved |
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|
Chapter 554 Reserved |
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|
Chapter 555 Reserved |
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Chapter 556 Reserved |
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Chapter 557 Reserved |
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Chapter 558 Reserved |
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Chapter 559 Reserved |
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Chapter 560 Reserved |
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|
Chapter 561 Reserved |
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|
Chapter 562 Reserved |
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|
Chapter 563 Reserved |
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|
Chapter 564 Reserved |
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|
Chapter 565 Reserved |
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|
Chapter 566 Reserved |
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|
Chapter 567 Reserved |
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|
Chapter 568 Reserved |
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|
Chapter 569 Reserved |
|
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|
Chapter 570 Reserved |
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|
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|
Chapter 571 Reserved |
|
|
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|
Chapter 572 Reserved |
|
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|
Chapter 573 Reserved |
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|
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|
Chapter 574 Reserved |
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|
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|
Chapter 575 Reserved |
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|
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|
Chapter 576 Reserved |
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|
Chapter 577 Reserved |
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|
|
|
Chapter 578 Reserved |
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|
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|
Chapter 579 Reserved |
|
|
|
|
Chapter 580 Reserved |
|
|
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|
Chapter 581 Reserved |
|
|
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|
Chapter 582 Reserved |
|
|
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|
Chapter 583 Reserved |
|
|
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|
Chapter 584 Reserved |
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|
Chapter 585 Reserved |
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|
Chapter 586 Reserved |
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|
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|
Chapter 587 Reserved |
|
|
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|
Chapter 588 Reserved |
|
|
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|
Chapter 589 Reserved |
|
|
|
|
Chapter 590 Reserved |
|
|
|
|
Chapter 591 Reserved |
|
|
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|
Chapter 592 Reserved |
|
|
|
|
Chapter 593 Reserved |
|
|
|
|
Chapter 594 Reserved |
|
|
|
|
Chapter 595 Reserved |
|
|
|
|
Chapter 596 Reserved |
|
|
|
|
Chapter 597 Reserved |
|
|
|
|
Chapter 598 Reserved |
|
|
|
|
Chapter 599 Reserved |
|
|
|
|
TITLE VII FRANCHISE TAX |
Chapter 600 ADMINISTRATION |
Rules |
|
|
|
Chapter 601 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS |
Rules |
|
|
|
Chapter 602 DETERMINATION OF NET INCOME |
Rules |
|
|
|
Chapter 603 ASSESSMENTS, REFUNDS, APPEALS |
Rules |
|
|
|
Chapter 604 ESTIMATED TAX FOR FINANCIAL INSTITUTIONS |
Rules |
|
|
|
Chapter 605 Reserved |
|
|
|
|
Chapter 606 Reserved |
|
|
|
|
Chapter 607 Reserved |
|
|
|
|
Chapter 608 Reserved |
|
|
|
|
Chapter 609 Reserved |
|
|
|
|
Chapter 610 Reserved |
|
|
|
|
Chapter 611 Reserved |
|
|
|
|
Chapter 612 Reserved |
|
|
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|
Chapter 613 Reserved |
|
|
|
|
Chapter 614 Reserved |
|
|
|
|
Chapter 615 Reserved |
|
|
|
|
Chapter 616 Reserved |
|
|
|
|
Chapter 617 Reserved |
|
|
|
|
Chapter 618 Reserved |
|
|
|
|
Chapter 619 Reserved |
|
|
|
|
Chapter 620 Reserved |
|
|
|
|
Chapter 621 Reserved |
|
|
|
|
Chapter 622 Reserved |
|
|
|
|
Chapter 623 Reserved |
|
|
|
|
Chapter 624 Reserved |
|
|
|
|
Chapter 625 Reserved |
|
|
|
|
Chapter 626 Reserved |
|
|
|
|
Chapter 627 Reserved |
|
|
|
|
Chapter 628 Reserved |
|
|
|
|
Chapter 629 Reserved |
|
|
|
|
Chapter 630 Reserved |
|
|
|
|
Chapter 631 Reserved |
|
|
|
|
Chapter 632 Reserved |
|
|
|
|
Chapter 633 Reserved |
|
|
|
|
Chapter 634 Reserved |
|
|
|
|
Chapter 635 Reserved |
|
|
|
|
Chapter 636 Reserved |
|
|
|
|
Chapter 637 Reserved |
|
|
|
|
Chapter 638 Reserved |
|
|
|
|
Chapter 639 Reserved |
|
|
|
|
Chapter 640 Reserved |
|
|
|
|
Chapter 641 Reserved |
|
|
|
|
Chapter 642 Reserved |
|
|
|
|
Chapter 643 Reserved |
|
|
|
|
Chapter 644 Reserved |
|
|
|
|
Chapter 645 Reserved |
|
|
|
|
Chapter 646 Reserved |
|
|
|
|
Chapter 647 Reserved |
|
|
|
|
Chapter 648 Reserved |
|
|
|
|
Chapter 649 Reserved |
|
|
|
|
Chapter 650 Reserved |
|
|
|
|
Chapter 651 Reserved |
|
|
|
|
Chapter 652 Reserved |
|
|
|
|
Chapter 653 Reserved |
|
|
|
|
Chapter 654 Reserved |
|
|
|
|
Chapter 655 Reserved |
|
|
|
|
Chapter 656 Reserved |
|
|
|
|
Chapter 657 Reserved |
|
|
|
|
Chapter 658 Reserved |
|
|
|
|
Chapter 659 Reserved |
|
|
|
|
Chapter 660 Reserved |
|
|
|
|
Chapter 661 Reserved |
|
|
|
|
Chapter 662 Reserved |
|
|
|
|
Chapter 663 Reserved |
|
|
|
|
Chapter 664 Reserved |
|
|
|
|
Chapter 665 Reserved |
|
|
|
|
Chapter 666 Reserved |
|
|
|
|
Chapter 667 Reserved |
|
|
|
|
Chapter 668 Reserved |
|
|
|
|
Chapter 669 Reserved |
|
|
|
|
Chapter 670 Reserved |
|
|
|
|
Chapter 671 Reserved |
|
|
|
|
Chapter 672 Reserved |
|
|
|
|
Chapter 673 Reserved |
|
|
|
|
Chapter 674 Reserved |
|
|
|
|
Chapter 675 Reserved |
|
|
|
|
Chapter 676 Reserved |
|
|
|
|
Chapter 677 Reserved |
|
|
|
|
Chapter 678 Reserved |
|
|
|
|
Chapter 679 Reserved |
|
|
|
|
Chapter 680 Reserved |
|
|
|
|
Chapter 681 Reserved |
|
|
|
|
Chapter 682 Reserved |
|
|
|
|
Chapter 683 Reserved |
|
|
|
|
Chapter 684 Reserved |
|
|
|
|
Chapter 685 Reserved |
|
|
|
|
Chapter 686 Reserved |
|
|
|
|
Chapter 687 Reserved |
|
|
|
|
Chapter 688 Reserved |
|
|
|
|
Chapter 689 Reserved |
|
|
|
|
Chapter 690 Reserved |
|
|
|
|
Chapter 691 Reserved |
|
|
|
|
Chapter 692 Reserved |
|
|
|
|
Chapter 693 Reserved |
|
|
|
|
Chapter 694 Reserved |
|
|
|
|
Chapter 695 Reserved |
|
|
|
|
Chapter 696 Reserved |
|
|
|
|
Chapter 697 Reserved |
|
|
|
|
Chapter 698 Reserved |
|
|
|
|
Chapter 699 Reserved |
|
|
|
|
TITLE VIII FIDUCIARY INCOME TAX |
Chapter 700 FIDUCIARY INCOME TAX |
Rules |
|
|
|
Chapter 701 Reserved |
|
|
|
|
Chapter 702 Reserved |
|
|
|
|
Chapter 703 Reserved |
|
|
|
|
Chapter 704 Reserved |
|
|
|
|
Chapter 705 Reserved |
|
|
|
|
Chapter 706 Reserved |
|
|
|
|
Chapter 707 Reserved |
|
|
|
|
Chapter 708 Reserved |
|
|
|
|
Chapter 709 Reserved |
|
|
|
|
Chapter 710 Reserved |
|
|
|
|
Chapter 711 Reserved |
|
|
|
|
Chapter 712 Reserved |
|
|
|
|
Chapter 713 Reserved |
|
|
|
|
Chapter 714 Reserved |
|
|
|
|
Chapter 715 Reserved |
|
|
|
|
Chapter 716 Reserved |
|
|
|
|
Chapter 717 Reserved |
|
|
|
|
Chapter 718 Reserved |
|
|
|
|
Chapter 719 Reserved |
|
|
|
|
Chapter 720 Reserved |
|
|
|
|
Chapter 721 Reserved |
|
|
|
|
Chapter 722 Reserved |
|
|
|
|
Chapter 723 Reserved |
|
|
|
|
Chapter 724 Reserved |
|
|
|
|
Chapter 725 Reserved |
|
|
|
|
Chapter 726 Reserved |
|
|
|
|
Chapter 727 Reserved |
|
|
|
|
Chapter 728 Reserved |
|
|
|
|
Chapter 729 Reserved |
|
|
|
|
Chapter 730 Reserved |
|
|
|
|
Chapter 731 Reserved |
|
|
|
|
Chapter 732 Reserved |
|
|
|
|
Chapter 733 Reserved |
|
|
|
|
Chapter 734 Reserved |
|
|
|
|
Chapter 735 Reserved |
|
|
|
|
Chapter 736 Reserved |
|
|
|
|
Chapter 737 Reserved |
|
|
|
|
Chapter 738 Reserved |
|
|
|
|
Chapter 739 Reserved |
|
|
|
|
Chapter 740 Reserved |
|
|
|
|
Chapter 741 Reserved |
|
|
|
|
Chapter 742 Reserved |
|
|
|
|
Chapter 743 Reserved |
|
|
|
|
Chapter 744 Reserved |
|
|
|
|
Chapter 745 Reserved |
|
|
|
|
Chapter 746 Reserved |
|
|
|
|
Chapter 747 Reserved |
|
|
|
|
Chapter 748 Reserved |
|
|
|
|
Chapter 749 Reserved |
|
|
|
|
Chapter 750 Reserved |
|
|
|
|
Chapter 751 Reserved |
|
|
|
|
Chapter 752 Reserved |
|
|
|
|
Chapter 753 Reserved |
|
|
|
|
Chapter 754 Reserved |
|
|
|
|
Chapter 755 Reserved |
|
|
|
|
Chapter 756 Reserved |
|
|
|
|
Chapter 757 Reserved |
|
|
|
|
Chapter 758 Reserved |
|
|
|
|
Chapter 759 Reserved |
|
|
|
|
Chapter 760 Reserved |
|
|
|
|
Chapter 761 Reserved |
|
|
|
|
Chapter 762 Reserved |
|
|
|
|
Chapter 763 Reserved |
|
|
|
|
Chapter 764 Reserved |
|
|
|
|
Chapter 765 Reserved |
|
|
|
|
Chapter 766 Reserved |
|
|
|
|
Chapter 767 Reserved |
|
|
|
|
Chapter 768 Reserved |
|
|
|
|
Chapter 769 Reserved |
|
|
|
|
Chapter 770 Reserved |
|
|
|
|
Chapter 771 Reserved |
|
|
|
|
Chapter 772 Reserved |
|
|
|
|
Chapter 773 Reserved |
|
|
|
|
Chapter 774 Reserved |
|
|
|
|
Chapter 775 Reserved |
|
|
|
|
Chapter 776 Reserved |
|
|
|
|
Chapter 777 Reserved |
|
|
|
|
Chapter 778 Reserved |
|
|
|
|
Chapter 779 Reserved |
|
|
|
|
Chapter 780 Reserved |
|
|
|
|
Chapter 781 Reserved |
|
|
|
|
Chapter 782 Reserved |
|
|
|
|
Chapter 783 Reserved |
|
|
|
|
Chapter 784 Reserved |
|
|
|
|
Chapter 785 Reserved |
|
|
|
|
Chapter 786 Reserved |
|
|
|
|
Chapter 787 Reserved |
|
|
|
|
Chapter 788 Reserved |
|
|
|
|
Chapter 789 Reserved |
|
|
|
|
Chapter 790 Reserved |
|
|
|
|
Chapter 791 Reserved |
|
|
|
|
Chapter 792 Reserved |
|
|
|
|
Chapter 793 Reserved |
|
|
|
|
Chapter 794 Reserved |
|
|
|
|
Chapter 795 Reserved |
|
|
|
|
Chapter 796 Reserved |
|
|
|
|
Chapter 797 Reserved |
|
|
|
|
Chapter 798 Reserved |
|
|
|
|
Chapter 799 Reserved |
|
|
|
|
TITLE IX TAX CREDITS |
Chapter 800 TAX CREDITS |
Rules |
|
|
|
Chapter 801 Reserved |
|
|
|
|
Chapter 802 Reserved |
|
|
|
|
Chapter 803 Reserved |
|
|
|
|
Chapter 804 Reserved |
|
|
|
|
Chapter 805 Reserved |
|
|
|
|
Chapter 806 Reserved |
|
|
|
|
Chapter 807 Reserved |
|
|
|
|
Chapter 808 Reserved |
|
|
|
|
Chapter 809 Reserved |
|
|
|
|
Chapter 810 Reserved |
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Chapter 811 Reserved |
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Chapter 812 Reserved |
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Chapter 813 Reserved |
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Chapter 814 Reserved |
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Chapter 815 Reserved |
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Chapter 816 Reserved |
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Chapter 817 Reserved |
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Chapter 818 Reserved |
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Chapter 819 Reserved |
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Chapter 820 Reserved |
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Chapter 821 Reserved |
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Chapter 822 Reserved |
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Chapter 823 Reserved |
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Chapter 824 Reserved |
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Chapter 825 Reserved |
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Chapter 826 Reserved |
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Chapter 827 Reserved |
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Chapter 828 Reserved |
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Chapter 829 Reserved |
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Chapter 830 Reserved |
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Chapter 831 Reserved |
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Chapter 832 Reserved |
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Chapter 833 Reserved |
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Chapter 834 Reserved |
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Chapter 835 Reserved |
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Chapter 836 Reserved |
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Chapter 837 Reserved |
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Chapter 838 Reserved |
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Chapter 839 Reserved |
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Chapter 840 Reserved |
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Chapter 841 Reserved |
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Chapter 842 Reserved |
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Chapter 843 Reserved |
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Chapter 844 Reserved |
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Chapter 845 Reserved |
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Chapter 846 Reserved |
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Chapter 847 Reserved |
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Chapter 848 Reserved |
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Chapter 849 Reserved |
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Chapter 850 Reserved |
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Chapter 851 Reserved |
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Chapter 852 Reserved |
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Chapter 853 Reserved |
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Chapter 854 Reserved |
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Chapter 855 Reserved |
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Chapter 856 Reserved |
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Chapter 857 Reserved |
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Chapter 858 Reserved |
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Chapter 859 Reserved |
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Chapter 860 Reserved |
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Chapter 861 Reserved |
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Chapter 862 Reserved |
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Chapter 863 Reserved |
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Chapter 864 Reserved |
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Chapter 865 Reserved |
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Chapter 866 Reserved |
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Chapter 867 Reserved |
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Chapter 868 Reserved |
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Chapter 869 Reserved |
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Chapter 870 Reserved |
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Chapter 871 Reserved |
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Chapter 872 Reserved |
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Chapter 873 Reserved |
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Chapter 874 Reserved |
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Chapter 875 Reserved |
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Chapter 876 Reserved |
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Chapter 877 Reserved |
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Chapter 878 Reserved |
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Chapter 879 Reserved |
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Chapter 880 Reserved |
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Chapter 881 Reserved |
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Chapter 882 Reserved |
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Chapter 883 Reserved |
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Chapter 884 Reserved |
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Chapter 885 Reserved |
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Chapter 886 Reserved |
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Chapter 887 Reserved |
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Chapter 888 Reserved |
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Chapter 889 Reserved |
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Chapter 890 Reserved |
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Chapter 891 Reserved |
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Chapter 892 Reserved |
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Chapter 893 Reserved |
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Chapter 894 Reserved |
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Chapter 895 Reserved |
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Chapter 896 Reserved |
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Chapter 897 Reserved |
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Chapter 898 Reserved |
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Chapter 899 Reserved |
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TITLE X INHERITANCE TAX |
Chapter 900 INHERITANCE TAX |
Rules |
|
|
|
Chapter 901 IOWA ESTATE TAX |
Rules |
|
|
|
Chapter 902 GENERATION SKIPPING TRANSFER TAX |
Rules |
|
|
|