For the purpose of this chapter and unless otherwise required by the context:
1. "Court" means the district court in the county of the taxpayer's residence.
2. "Department" means the department of revenue and finance.
3. "Director" means the director of revenue and finance.
4. "Internal Revenue Code" means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code of 1986 as amended to and including April 15, 1995, whichever is applicable.
5. The word "taxpayer" includes any person, corporation, or fiduciary who is subject to a tax imposed by this chapter.
[C35, § 6943-f3; C39, § 6943.035; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.3]
84 Acts, ch 1305, § 25; 85 Acts, ch 230, § 3; 86 Acts, ch 1213, § 8; 86 Acts, ch 1245, § 439; 88 Acts, ch 1028, § 1; 89 Acts, ch 285, § 2; 90 Acts, ch 1171, § 1; 91 Acts, ch 215, § 1; 92 Acts, ch 1219, § 1; 93 Acts, ch 113, §1; 94 Acts, ch 1166, §1; 95 Acts, ch 152, §2
Referred to in § 7C.3, 15.286, 16.45, 19A.30, 97A.5, 99B.7, 99D.8, 99F.1, 175.2, 260C.14, 261.38, 262.21, 273.3, 294.10A, 294.16, 411.5, 423.1, 425.23, 450.1, 450A.1, 450B.1, 451.1, 511.39, 513B.3, 538A.2, 557B.1, 634.5, 725.12
1995 amendment to subsection 4 is retroactive to January 1, 1994, for tax years beginning on or after that date; 95 Acts, ch 152, §7
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