STATE STATUTES & CODES

IOWA STATUTES AND CODES

CHAPTER 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

• 422.1 - CLASSIFICATION OF CHAPTER.
• 422.2 - PURPOSE OR OBJECT.
• 422.3 - DEFINITIONS CONTROLLING CHAPTER.
• 422.4 - DEFINITIONS CONTROLLING DIVISION.
• 422.5 - TAX IMPOSED -- EXCLUSIONS -- ALTERNATIVE MINIMUM TAX.
• 422.6 - INCOME FROM ESTATES OR TRUSTS.
• 422.7 - "NET INCOME" -- HOW COMPUTED.
• 422.8 - ALLOCATION OF INCOME EARNED IN IOWA AND OTHER STATES.
• 422.9 - DEDUCTIONS FROM NET INCOME.
• 422.10 - RESEARCH ACTIVITIES CREDIT.
• 422.11 - FRANCHISE TAX CREDIT.
• 422.11A - NEW JOBS TAX CREDIT.
• 422.11B - MINIMUM TAX CREDIT.
• 422.11C - ETHANOL BLENDED GASOLINE TAX CREDIT.
• 422.11D - HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDIT.
• 422.11E - ASSISTIVE DEVICE TAX CREDIT -- SMALL BUSINESS.
• 422.11F - INVESTMENT TAX CREDITS.
• 422.11G - VENTURE CAPITAL FUND INVESTMENT TAX CREDIT.
• 422.11H - ENDOW IOWA TAX CREDIT.
• 422.11I - SOY-BASED CUTTING TOOL OIL TAX CREDIT.
• 422.11J - TAX CREDITS FOR WIND ENERGY PRODUCTION AND RENEWABLE ENERGY.
• 422.11K - ECONOMIC DEVELOPMENT REGION REVOLVING FUND CONTRIBUTION TAX CREDIT.
• 422.11L - WAGE-BENEFITS TAX CREDIT.
• 422.11M - AGRICULTURAL ASSETS TRANSFERRED TO BEGINNING FARMERS.
• 422.11N - ETHANOL PROMOTION TAX CREDIT.
• 422.11O - E-85 GASOLINE PROMOTION TAX CREDIT.
• 422.11P - BIODIESEL BLENDED FUEL TAX CREDIT.
• 422.11Q - IOWA FUND OF FUNDS TAX CREDIT.
• 422.11R - SOY-BASED TRANSFORMER FLUID TAX CREDIT.
• 422.11S - SCHOOL TUITION ORGANIZATION TAX CREDIT.
• 422.11T - FILM QUALIFIED EXPENDITURE TAX CREDIT.
• 422.11U - FILM INVESTMENT TAX CREDIT.
• 422.11V - REDEVELOPMENT TAX CREDIT.
• 422.11W - CHARITABLE CONSERVATION CONTRIBUTION TAX CREDIT.
• 422.11X - DISASTER RECOVERY HOUSING PROJECT TAX CREDIT.
• 422.12 - DEDUCTIONS FROM COMPUTED TAX.
• 422.12A - INCOME TAX REFUND CHECKOFF FOR KEEP IOWA BEAUTIFUL FUND.
• 422.12B - EARNED INCOME TAX CREDIT.
• 422.12C - CHILD AND DEPENDENT CARE OR EARLY CHILDHOOD DEVELOPMENT TAX CREDITS.
• 422.12D - INCOME TAX CHECKOFF FOR THE IOWA STATE FAIR FOUNDATION.
• 422.12E - INCOME TAX RETURN CHECKOFFS LIMITED.
• 422.12F - INCOME TAX CHECKOFF FOR VOLUNTEER FIRE FIGHTER PREPAREDNESS.
• 422.12G - JOINT INCOME TAX REFUND CHECKOFF FOR KEEP IOWA BEAUTIFUL FUND AND VOLUNTEER FIRE FIGHTER PREPAREDNESS FUND.
• 422.12H - INCOME TAX CHECKOFF FOR FISH AND GAME PROTECTION FUND.
• 422.12I - INCOME TAX CHECKOFF FOR VETERANS TRUST FUND.
• 422.12J - INCOME TAX CHECKOFF FOR IOWA ELECTION CAMPAIGN FUND.
• 422.12K - INCOME TAX CHECKOFF FOR CHILD ABUSE PREVENTION PROGRAM FUND.
• 422.12L - JOINT INCOME TAX REFUND CHECKOFF FOR VETERANS TRUST FUND AND VOLUNTEER FIRE FIGHTER PREPAREDNESS FUND.
• 422.12M - INCOME TAX FORM -- INDICATION OF DEPENDENT CHILD HEALTH CARE COVERAGE.
• 422.13 - RETURN BY INDIVIDUAL.
• 422.14 - RETURN BY FIDUCIARY.
• 422.15 - INFORMATION AT SOURCE.
• 422.16 - WITHHOLDING OF INCOME TAX AT SOURCE -- PENALTIES -- INTEREST -- DECLARATION OF ESTIMATED TAX -- BOND.
• 422.16A - JOB TRAINING WITHHOLDING -- CERTIFICATION AND TRANSFER.
• 422.17 - CERTIFICATE ISSUED BY DEPARTMENT TO MAKE PAYMENTS WITHOUT WITHHOLDING.
• 422.18
• 422.19 - SCOPE OF NONRESIDENTS TAX.
• 422.20 - INFORMATION CONFIDENTIAL -- PENALTY.
• 422.21 - FORM AND TIME OF RETURN.
• 422.22 - SUPPLEMENTARY RETURNS.
• 422.23 - RETURN BY ADMINISTRATOR.
• 422.24 - PAYMENT -- INTEREST.
• 422.24A - START-UP BUSINESS TAX DEFERMENT.
• 422.25 - COMPUTATION OF TAX, INTEREST, AND PENALTIES -- LIMITATION.
• 422.26 - LIEN OF TAX -- COLLECTION -- ACTION AUTHORIZED.
• 422.27 - FINAL REPORT OF FIDUCIARY -- CONDITIONS.
• 422.28 - REVISION OF TAX.
• 422.29 - JUDICIAL REVIEW.
• 422.30 - JEOPARDY ASSESSMENTS.
• 422.31 - STATUTE APPLICABLE TO PERSONAL TAX.
• 422.32 - DEFINITIONS.
• 422.33 - CORPORATE TAX IMPOSED -- CREDIT.
• 422.34 - EXEMPTED CORPORATIONS AND ORGANIZATIONS.
• 422.34A - EXEMPT ACTIVITIES OF FOREIGN CORPORATIONS.
• 422.35 - NET INCOME OF CORPORATION -- HOW COMPUTED.
• 422.36 - RETURNS.
• 422.37 - CONSOLIDATED RETURNS.
• 422.38 - STATUTES GOVERNING CORPORATIONS.
• 422.39 - STATUTES APPLICABLE TO CORPORATION TAX.
• 422.40 - CANCELLATION OF AUTHORITY -- PENALTY -- OFFENSES.
• 422.41 - CORPORATIONS.
• 422.42 THROUGH 422.47
• 422.47A THROUGH 422.47C
• 422.48 THROUGH 422.59
• 422.60 - IMPOSITION OF TAX -- CREDIT.
• 422.61 - DEFINITIONS.
• 422.62 - DUE AND DELINQUENT DATES.
• 422.63 - AMOUNT OF TAX.
• 422.63A AND 422.64
• 422.65 - ALLOCATION OF REVENUE.
• 422.66 - DEPARTMENT TO ENFORCE.
• 422.67 - GENERALLY -- BOND -- APPROVAL.
• 422.68 - POWERS AND DUTIES.
• 422.69 - MONEYS PAID AND DEPOSITED.
• 422.70 - GENERAL POWERS -- HEARINGS.
• 422.71 - ASSISTANTS -- SALARIES -- EXPENSES -- BONDS.
• 422.72 - INFORMATION DEEMED CONFIDENTIAL -- INFORMATIONAL EXCHANGE AGREEMENT -- SUBPOENAS.
• 422.73 - CORRECTION OF ERRORS -- REFUNDS, CREDITS, AND CARRYBACKS.
• 422.74 - CERTIFICATION OF REFUND.
• 422.75 - STATISTICS -- PUBLICATION.
• 422.76 THROUGH 422.84
• 422.85 - IMPOSITION OF ESTIMATED TAX.
• 422.86 - PAYMENT OF ESTIMATED TAX.
• 422.87
• 422.88 - FAILURE TO PAY ESTIMATED TAX.
• 422.89 - EXCEPTION TO PENALTY.
• 422.90
• 422.91 - CREDIT FOR ESTIMATED TAX.
• 422.92 - RULES FOR SHORT TAXABLE YEAR.
• 422.93 - PUBLIC UTILITY ACCOUNTING METHOD.
• 422.94 THROUGH 422.99
• 422.100 - ALLOCATION TO THE CHILD CARE CREDIT FUND.
• 422.101 THROUGH 422.104
• 422.105 THROUGH 422.109
• 422.110 - INCOME TAX CREDIT IN LIEU OF REFUND.
• 422.111 - FUEL TAX CREDIT AS INCOME TAX CREDIT.
• 422.112 - AIRCRAFT FUEL TAX TRANSFER.
• 422.113 THROUGH 422.119
• 422.120 THROUGH 422.122

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