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Iowa Code - 2026

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 440 - ASSESSMENT OF OMITTED PROPERTY PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§440.1 - Definitions. PDF RTF
§440.2 - Assessment of omitted property. PDF RTF
§440.3 PDF RTF
§440.4 PDF RTF
§440.5 - Procedure — penalty. PDF RTF
§440.6 - Fraudulent withholding — penalty. PDF RTF
§440.7 - Entry on tax books. PDF RTF
§440.8 - Delinquency. PDF RTF