422.1  Classification of chapter.
  The provisions of this chapter are herein classified and designated as follows:
  1.  Subchapter I              Introductory provisions.
  2.  Subchapter II              Personal net income tax.
  3.  Subchapter III              Business tax on corporations.
  4.  Subchapter IV              Repealed by 
2003 Iowa Acts,                1st Ex., ch. 2, §151, 205
;

                see chapter 423.
  5.  Subchapter V              Taxation of financial

                institutions.
  6.  Subchapter VI              Administration.
  7.  Subchapter VII              Estimated taxes by

                corporations and

                financial institutions.
  8.  Subchapter VIII              Allocation of revenues.
  9.  Subchapter IX              Fuel tax credit.
  10.  Subchapter X              Repealed by 
2009 Iowa Acts,                ch. 179, §152, 153
.
[C35, §6943-f1; C39, §6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1]
2006 Acts, ch 1010, §100; 2011 Acts, ch 34, §97; 2020 Acts, ch 1062, §94; 2021 Acts, ch 76, §68
Subsections 4 and 10 amended