Iowa Code - 2016

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§422.1 - Classification of chapter. PDF RTF
§422.2 - Purpose or object. PDF RTF
§422.3 - Definitions controlling chapter. PDF RTF
§422.4 - Definitions controlling division. PDF RTF
§422.5 - Tax imposed — exclusions — alternative minimum tax. PDF RTF
§422.6 - Income from estates or trusts. PDF RTF
§422.7 - “Net income” — how computed. PDF RTF
§422.8 - Allocation of income earned in Iowa and other states. PDF RTF
§422.9 - Deductions from net income. PDF RTF
§422.10 - Research activities credit. PDF RTF
§422.11 - Franchise tax credit. PDF RTF
§422.11A - New jobs tax credit. PDF RTF
§422.11B - Minimum tax credit. PDF RTF
§422.11C - Workforce housing investment tax credit. PDF RTF
§422.11D - Historic preservation and cultural and entertainment district tax credit. PDF RTF
§422.11E - Iowa taxpayers trust fund tax credit. PDF RTF
§422.11F - Investment tax credits. PDF RTF
§422.11G - Venture capital fund investment tax credit. PDF RTF
§422.11H - Endow Iowa tax credit. PDF RTF
§422.11I - Geothermal heat pump tax credit. PDF RTF
§422.11J - Tax credits for wind energy production and renewable energy. PDF RTF
§422.11K - Economic development region revolving fund contribution tax credit. PDF RTF
§422.11L - Solar energy system tax credits. PDF RTF
§422.11M - Beginning farmers — agricultural assets transfer tax credit and custom farming contract tax credit. PDF RTF
§422.11N - Ethanol promotion tax credit. PDF RTF
§422.11O - E-85 gasoline promotion tax credit. PDF RTF
§422.11P - Biodiesel blended fuel tax credit. PDF RTF
§422.11Q - Iowa fund of funds tax credit. PDF RTF
§422.11R - From farm to food donation tax credit. PDF RTF
§422.11S - School tuition organization tax credit. PDF RTF
§422.11T - Film qualified expenditure tax credit. PDF RTF
§422.11U - Film investment tax credit. PDF RTF
§422.11V - Redevelopment tax credit. PDF RTF
§422.11W - Charitable conservation contribution tax credit. PDF RTF
§422.11X - Disaster recovery housing project tax credit. PDF RTF
§422.11Y - E-15 plus gasoline promotion tax credit. PDF RTF
§422.11Z - Innovation fund investment tax credits. PDF RTF
§422.12 - Deductions from computed tax. PDF RTF
§422.12A - Adoption tax credit. PDF RTF
§422.12B - Earned income tax credit. PDF RTF
§422.12C - Child and dependent care or early childhood development tax credits. PDF RTF
§422.12D - Income tax checkoff for the Iowa state fair foundation fund. PDF RTF
§422.12E - Income tax return checkoffs limited. PDF RTF
§422.12F - Income tax checkoff for child abuse prevention program fund. PDF RTF
§422.12G - Joint income tax refund checkoff for veterans trust fund and volunteer fire fighter preparedness fund. PDF RTF
§422.12H - Income tax checkoff for fish and game protection fund. PDF RTF
§422.12I - Income tax checkoff for veterans trust fund. PDF RTF
§422.12J - Income tax checkoff for Iowa election campaign fund. PDF RTF
§422.12K - Income tax checkoff for child abuse prevention program fund. PDF RTF
§422.12L - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. PDF RTF
§422.12M - Income tax form — indication of dependent child health care coverage. PDF RTF
§422.13 - Return by individual. PDF RTF
§422.14 - Return by fiduciary. PDF RTF
§422.15 - Information at source. PDF RTF
§422.16 - Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond. PDF RTF
§422.16A - Job training withholding — certification and transfer. PDF RTF
§422.17 - Certificate issued by department to make payments without withholding. PDF RTF
§422.18 PDF RTF
§422.19 - Scope of nonresidents tax. PDF RTF
§422.20 - Information confidential — penalty. PDF RTF
§422.21 - Form and time of return. PDF RTF
§422.22 - Supplementary returns. PDF RTF
§422.23 - Return by administrator. PDF RTF
§422.24 - Payment — interest. PDF RTF
§422.24A - Start-up business tax deferment. PDF RTF
§422.25 - Computation of tax, interest, and penalties — limitation. PDF RTF
§422.26 - Lien of tax — collection — action authorized. PDF RTF
§422.27 - Final report of fiduciary — conditions. PDF RTF
§422.28 - Revision of tax. PDF RTF
§422.29 - Judicial review. PDF RTF
§422.30 - Jeopardy assessments. PDF RTF
§422.31 - Statute applicable to personal tax. PDF RTF
§422.32 - Definitions. PDF RTF
§422.33 - Corporate tax imposed — credit. PDF RTF
§422.34 - Exempted corporations and organizations. PDF RTF
§422.34A - Exempt activities of foreign corporations. PDF RTF
§422.35 - Net income of corporation — how computed. PDF RTF
§422.36 - Returns. PDF RTF
§422.37 - Consolidated returns. PDF RTF
§422.38 - Statutes governing corporations. PDF RTF
§422.39 - Statutes applicable to corporation tax. PDF RTF
§422.40 - Cancellation of authority — penalty — offenses. PDF RTF
§422.41 - Corporations. PDF RTF
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§422.47A PDF RTF
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§422.47C PDF RTF
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§422.60 - Imposition of tax — credit. PDF RTF
§422.61 - Definitions. PDF RTF
§422.62 - Due and delinquent dates. PDF RTF
§422.63 - Amount of tax. PDF RTF
§422.63A PDF RTF
§422.64 PDF RTF
§422.65 - Allocation of revenue. PDF RTF
§422.66 - Department to enforce. PDF RTF
§422.67 - Generally — bond — approval. PDF RTF
§422.68 - Powers and duties. PDF RTF
§422.69 - Moneys paid and deposited. PDF RTF
§422.70 - General powers — hearings. PDF RTF
§422.71 - Assistants — salaries — expenses — bonds. PDF RTF
§422.72 - Information deemed confidential — informational exchange agreement — subpoenas. PDF RTF
§422.73 - Correction of errors — refunds, credits, and carrybacks. PDF RTF
§422.74 - Certification of refund. PDF RTF
§422.75 - Statistics — publication. PDF RTF
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§422.85 - Imposition of estimated tax. PDF RTF
§422.86 - Payment of estimated tax. PDF RTF
§422.87 PDF RTF
§422.88 - Failure to pay estimated tax. PDF RTF
§422.89 - Exception to penalty. PDF RTF
§422.90 PDF RTF
§422.91 - Credit for estimated tax. PDF RTF
§422.92 - Rules for short taxable year. PDF RTF
§422.93 - Public utility accounting method. PDF RTF
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§422.100 - Allocation to the child care credit fund. PDF RTF
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§422.110 - Income tax credit in lieu of refund. PDF RTF
§422.111 - Fuel tax credit as income tax credit. PDF RTF
§422.112 - Aircraft fuel tax transfer. PDF RTF
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