Iowa Code - 2022
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
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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 subchapter. | RTF | |
§422.5 - Tax imposed — exclusions — alternative minimum tax. | RTF | |
§422.5A - Tax rates. | 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 | |
§422.10A - Geothermal tax credit. | RTF | |
§422.10B - Renewable chemical production tax credit. | RTF | |
§422.11 - Franchise tax credit. | RTF | |
§422.11A - New jobs tax credit. | RTF | |
§422.11B - Minimum tax credit. | RTF | |
§422.11C - Workforce housing investment tax credit. | RTF | |
§422.11D - Historic preservation tax credit. | RTF | |
§422.11E - Beginning farmer tax credit program. | 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 - Geothermal heat pump 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 - Solar energy system tax credits. | RTF | |
§422.11M - Agricultural assets transfer tax credit. | 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 - From farm to food donation tax credit. | RTF | |
§422.11S - School tuition organization tax credit. | RTF | |
§422.11T - Hoover presidential library tax credit. | RTF | |
§422.11U - Third-party developer tax credit. | RTF | |
§422.11V - Redevelopment tax credit. | RTF | |
§422.11W - Charitable conservation contribution tax credit. | RTF | |
§422.11X - Disaster recovery housing project tax credit. | RTF | |
§422.11Y - E-15 plus gasoline promotion tax credit. | RTF | |
§422.11Z - Innovation fund investment tax credits. | RTF | |
§422.12 - Deductions from computed tax. | RTF | |
§422.12A - Adoption tax credit. | 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 fund. | RTF | |
§422.12E - Income tax return checkoffs limited — notification of repeal. | RTF | |
§422.12F - Income tax checkoff for child abuse prevention program fund. | RTF | |
§422.12G - Joint income tax checkoff for veterans trust 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 the Iowa state fair foundation fund. | RTF | |
§422.12J - Income tax checkoff for Iowa election campaign fund. | RTF | |
§422.12K - Income tax checkoff for child abuse prevention program fund. | RTF | |
§422.12L - Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund. | RTF | |
§422.12M - Income tax form — indication of dependent child health care coverage. | RTF | |
§422.12N - Geothermal heat pump tax credit. | 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 | |
§422.16B - Pass-through entity composite returns. | RTF | |
§422.17 - Certificate issued by department to make payments without withholding. | RTF | |
§422.18 | RTF | |
§422.19 - Scope of nonresidents tax. | RTF | |
§422.20 - Information confidential — redactions — 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 | |
§422.25A - Reporting and treatment of certain partnership adjustments. | RTF | |
§422.25B - State partnership representative. | RTF | |
§422.25C - Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns. | 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 — posting of bond. | 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 corporations and corporation tax. | RTF | |
§422.40 - Cancellation of authority — penalty — offenses. | RTF | |
§422.41 - Corporations. | RTF | |
§422.42 | RTF | |
§422.43 | RTF | |
§422.44 | RTF | |
§422.45 | RTF | |
§422.46 | RTF | |
§422.47 | RTF | |
§422.47A | RTF | |
§422.47B | RTF | |
§422.47C | RTF | |
§422.48 | RTF | |
§422.49 | RTF | |
§422.50 | RTF | |
§422.51 | RTF | |
§422.52 | RTF | |
§422.53 | RTF | |
§422.54 | RTF | |
§422.55 | RTF | |
§422.56 | RTF | |
§422.57 | RTF | |
§422.58 | RTF | |
§422.59 | 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 | |
§422.64 | RTF | |
§422.65 - Allocation of revenue. | 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 — redactions — 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 | RTF | |
§422.77 | RTF | |
§422.78 | RTF | |
§422.79 | RTF | |
§422.80 | RTF | |
§422.81 | RTF | |
§422.82 | RTF | |
§422.83 | RTF | |
§422.84 | RTF | |
§422.85 - Imposition of estimated tax. | RTF | |
§422.86 - Payment of estimated tax. | RTF | |
§422.87 | RTF | |
§422.88 - Failure to pay estimated tax. | RTF | |
§422.89 - Exception to penalty. | RTF | |
§422.90 - Penalty not subject to waiver. | 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 | RTF | |
§422.95 | RTF | |
§422.96 | RTF | |
§422.97 | RTF | |
§422.98 | RTF | |
§422.99 | RTF | |
§422.100 - Allocation to the child care credit fund. | RTF | |
§422.101 | RTF | |
§422.102 | RTF | |
§422.103 | RTF | |
§422.104 | RTF | |
§422.105 | RTF | |
§422.106 | RTF | |
§422.107 | RTF | |
§422.108 | RTF | |
§422.109 | 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 | RTF | |
§422.114 | RTF | |
§422.115 | RTF | |
§422.116 | RTF | |
§422.117 | RTF | |
§422.118 | RTF | |
§422.119 | RTF | |
§422.120 | RTF | |
§422.121 | RTF | |
§422.122 | RTF |