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Permanent LinkIowa Code - 2007
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES 
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| Back to Chapter Listing| Code Section | RTF | |
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| §422.1 - Classification of chapter. | RTF | |
| §422.2 - Purpose or object. | RTF | |
| §422.3 - Definitions controlling chapter. | RTF | |
| §422.4 - Definitions controlling division. | RTF | |
| §422.5 - Tax imposed ? exclusions ? alternative minimum tax. | RTF | |
| §422.6 - Income from estates or trusts. | RTF | |
| §422.7 - "Net income" ? how computed. | RTF | |
| §422.8 - Allocation of income earned in Iowa and other states. | RTF | |
| §422.9 - Deductions from net income. | RTF | |
| §422.10 - Research activities credit. | RTF | |
| §422.11 - Franchise tax credit. | RTF | |
| §422.11A - New jobs tax credit. | RTF | |
| §422.11B - Minimum tax credit. | RTF | |
| §422.11C - Ethanol blended gasoline tax credit. | RTF | |
| §422.11D - Historic preservation and cultural and entertainment district tax credit. | RTF | |
| §422.11E - Assistive device tax credit ? small business. | RTF | |
| §422.11F - Investment tax credits. | RTF | |
| §422.11G - Venture capital fund investment tax credit. | RTF | |
| §422.11H - Endow Iowa tax credit. | RTF | |
| §422.11I - Soy-based cutting tool oil tax credit. | RTF | |
| §422.11J - Tax credits for wind energy production and renewable energy. | RTF | |
| §422.11K - Economic development region revolving fund contribution tax credit. | RTF | |
| §422.11L - Wage-benefits tax credit. | RTF | |
| §422.11M - Agricultural assets transferred to beginning farmers. | RTF | |
| §422.11N - Ethanol promotion tax credit. | RTF | |
| §422.11O - E-85 gasoline promotion tax credit. | RTF | |
| §422.11P - Biodiesel blended fuel tax credit. | RTF | |
| §422.11Q - Iowa fund of funds tax credit. | RTF | |
| §422.11R - Soy-based transformer fluid tax credit. | RTF | |
| §422.11S - School tuition organization tax credit. | RTF | |
| §422.12 - Deductions from computed tax. | RTF | |
| §422.12A - Income tax refund checkoff for keep Iowa beautiful fund. Repealed by its own terms; 2004 Acts, ch 1175, § 436, 439. See § 422.12G. | RTF | |
| §422.12B - Earned income tax credit. | RTF | |
| §422.12C - Child and dependent care or early childhood development tax credits. | RTF | |
| §422.12D - Income tax checkoff for the Iowa state fair foundation. | RTF | |
| §422.12E - Income tax return checkoffs limited. | RTF | |
| §422.12F - Income tax checkoff for volunteer fire fighter preparedness. Repealed by its own terms; 2004 Acts, ch 1175, § 438, 439. See § 422.12G. | RTF | |
| §422.12G - Joint income tax refund checkoff for keep Iowa beautiful fund and volunteer fire fighter preparedness fund. | RTF | |
| §422.12H - Income tax checkoff for fish and game protection fund. | RTF | |
| §422.12I - Income tax checkoff for veterans trust fund. | RTF | |
| §422.12J - Income tax checkoff for Iowa election campaign fund. | RTF | |
| §422.13 - Return by individual. | RTF | |
| §422.14 - Return by fiduciary. | RTF | |
| §422.15 - Information at source. | RTF | |
| §422.16 - Withholding of income tax at source ? penalties ? interest ? declaration of estimated tax ? bond. | RTF | |
| §422.16A - Job training withholding ? certification and transfer. | RTF | |
| §422.17 - Certificate issued by department to make payments without withholding. | RTF | |
| §422.18 - Repealed by 61 Acts, ch 228, § 2. | RTF | |
| §422.19 - Scope of nonresidents tax. | RTF | |
| §422.20 - Information confidential ? penalty. | RTF | |
| §422.21 - Form and time of return. | RTF | |
| §422.22 - Supplementary returns. | RTF | |
| §422.23 - Return by administrator. | RTF | |
| §422.24 - Payment ? interest. | RTF | |
| §422.24A - Start-up business tax deferment. | RTF | |
| §422.25 - Computation of tax, interest, and penalties ? limitation. | RTF | |
| §422.26 - Lien of tax ? collection ? action authorized. | RTF | |
| §422.27 - Final report of fiduciary ? conditions. | RTF | |
| §422.28 - Revision of tax. | RTF | |
| §422.29 - Judicial review. | RTF | |
| §422.30 - Jeopardy assessments. | RTF | |
| §422.31 - Statute applicable to personal tax. | RTF | |
| §422.32 - Definitions. | RTF | |
| §422.33 - Corporate tax imposed ? credit. | RTF | |
| §422.34 - Exempted corporations and organizations. | RTF | |
| §422.34A - Exempt activities of foreign corporations. | RTF | |
| §422.35 - Net income of corporation ? how computed. | RTF | |
| §422.36 - Returns. | RTF | |
| §422.37 - Consolidated returns. | RTF | |
| §422.38 - Statutes governing corporations. | RTF | |
| §422.39 - Statutes applicable to corporation tax. | RTF | |
| §422.40 - Cancellation of authority ? penalty ? offenses. | RTF | |
| §422.41 - Corporations. | RTF | |
| §422.42 - through 422.47 Repealed by 2003 Acts, 1st Ex, ch 2, § 151, 205. See chapter 423. | RTF | |
| §422.47A - through 422.47C Repealed by 96 Acts, ch 1034, § 70. | RTF | |
| §422.48 - through 422.59 Repealed by 2003 Acts, 1st Ex, ch 2, § 151, 205. See chapter 423. | RTF | |
| §422.60 - Imposition of tax ? credit. | RTF | |
| §422.61 - Definitions. | RTF | |
| §422.62 - Due and delinquent dates. | RTF | |
| §422.63 - Amount of tax. | RTF | |
| §422.63A - United community bank office franchise tax treatment. Repealed by 90 Acts, ch 1232, § 24, 30. | RTF | |
| §422.64 - Tax payable to treasurer. Repealed by 90 Acts, ch 1232, § 23. | RTF | |
| §422.65 - Allocation of revenue. Repealed by 2003 Acts, ch 178, § 11. | RTF | |
| §422.66 - Department to enforce. | RTF | |
| §422.67 - Generally ? bond ? approval. | RTF | |
| §422.68 - Powers and duties. | RTF | |
| §422.69 - Moneys paid and deposited. | RTF | |
| §422.70 - General powers ? hearings. | RTF | |
| §422.71 - Assistants ? salaries ? expenses ? bonds. | RTF | |
| §422.72 - Information deemed confidential ? informational exchange agreement ? subpoenas. | RTF | |
| §422.73 - Correction of errors ? refunds, credits, and carrybacks. | RTF | |
| §422.74 - Certification of refund. | RTF | |
| §422.75 - Statistics ? publication. | RTF | |
| §422.76 - to 422.84 Reserved. | RTF | |
| §422.85 - Imposition of estimated tax. | RTF | |
| §422.86 - Payment of estimated tax. | RTF | |
| §422.87 - Transitional period. Repealed by 84 Acts, ch 1067, § 51. | RTF | |
| §422.88 - Failure to pay estimated tax. | RTF | |
| §422.89 - Exception to penalty. | RTF | |
| §422.90 - Penalty not subject to waiver. Repealed by 99 Acts, ch 151, § 85, 89. | RTF | |
| §422.91 - Credit for estimated tax. | RTF | |
| §422.92 - Rules for short taxable year. | RTF | |
| §422.93 - Public utility accounting method. | RTF | |
| §422.94 - to 422.99 Reserved. | RTF | |
| §422.100 - Allocation to the child care credit fund. | RTF | |
| §422.101 - through 422.104 Repealed by 2002 Acts, ch 1150, §22. | RTF | |
| §422.105 - to 422.109 Reserved. | RTF | |
| §422.110 - Income tax credit in lieu of refund. | RTF | |
| §422.111 - Fuel tax credit as income tax credit. | RTF | |
| §422.112 - Aircraft fuel tax transfer. | RTF | |
| §422.113 - through 422.119 Reserved. | RTF | |
| §422.120 - Livestock production tax credit allowed ? cow-calf operation. | RTF | |
| §422.121 - Appropriation ? limitation. | RTF | |
| §422.122 - Refund of livestock production credit claims. | RTF |