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- Iowa Code § 421.69
- Iowa Code § 421.70 · Electronic commerce data collection.
- Iowa Code § 421.71 · Class actions — implied right of action — private cause of action immunity.
- Iowa Code § 421A.1 · Definitions.
- Iowa Code § 421A.2 · Disclosure prohibited.
- Iowa Code § 421A.3 · Engaged in business.
- Iowa Code § 421A.4 · Penalty.
- Iowa Code § 421B.1 · Short title.
- Iowa Code § 421B.2 · Definitions.
- Iowa Code § 421B.3 · Sales at less than cost — penalties.
- Iowa Code § 421B.4 · Combination sales.
- Iowa Code § 421B.5 · Sales by a wholesaler to a wholesaler.
- Iowa Code § 421B.6 · Sales exceptions.
- Iowa Code § 421B.7 · Transactions permitted to meet lawful competition.
- Iowa Code § 421B.8 · Cost determined.
- Iowa Code § 421B.9 · Sales outside ordinary channels of business — effect.
- Iowa Code § 421B.10 · Injunction.
- Iowa Code § 421B.11 · Director of revenue — powers and duties.
- Iowa Code § 422.1 · Classification of chapter.
- Iowa Code § 422.2 · Purpose or object.
- Iowa Code § 422.3 · Definitions controlling chapter.
- Iowa Code § 422.4 · Definitions controlling subchapter.
- Iowa Code § 422.5 · Tax imposed — exclusions — alternate tax rate.
- Iowa Code § 422.5A · Tax rates.
- Iowa Code § 422.6 · Income from estates or trusts.
- Iowa Code § 422.7 · “Net income” — how computed.
- Iowa Code § 422.8 · Allocation of income earned in Iowa and other states.
- Iowa Code § 422.9 · Carry over of Iowa net operating loss.
- Iowa Code § 422.10 · Research activities credit.
- Iowa Code § 422.10A · Geothermal tax credit.
- Iowa Code § 422.10B · Renewable chemical production tax credit.
- Iowa Code § 422.10C · Sustainable aviation fuel tax credit.
- Iowa Code § 422.11 · Franchise tax credit.
- Iowa Code § 422.11A · New jobs tax credit.
- Iowa Code § 422.11B · Minimum tax credit.
- Iowa Code § 422.11C · Workforce housing investment tax credit.
- Iowa Code § 422.11D · Historic preservation tax credit.
- Iowa Code § 422.11E · Beginning farmer tax credit program.
- Iowa Code § 422.11F · Investment tax credits.
- Iowa Code § 422.11G · Venture capital fund investment tax credit.
- Iowa Code § 422.11H · Endow Iowa tax credit.
- Iowa Code § 422.11I · Geothermal heat pump tax credit.
- Iowa Code § 422.11J · Tax credits for wind energy production and renewable energy.
- Iowa Code § 422.11K · Economic development region revolving fund contribution tax credit.
- Iowa Code § 422.11L · Solar energy system tax credits.
- Iowa Code § 422.11M · Agricultural assets transfer tax credit.
- Iowa Code § 422.11N · Ethanol promotion tax credit.
- Iowa Code § 422.11O · E-85 gasoline promotion tax credit.
- Iowa Code § 422.11P · Biodiesel blended fuel tax credit.
- Iowa Code § 422.11Q · Iowa fund of funds tax credit.
- Iowa Code § 422.11R · From farm to food donation tax credit.
- Iowa Code § 422.11S · School tuition organization tax credit.
- Iowa Code § 422.11T · Hoover presidential library tax credit.
- Iowa Code § 422.11U · Third-party developer tax credit.
- Iowa Code § 422.11V · Redevelopment tax credit.
- Iowa Code § 422.11W · Charitable conservation contribution tax credit.
- Iowa Code § 422.11X · Disaster recovery housing project tax credit.
- Iowa Code § 422.11Y · E-15 plus gasoline promotion tax credit.
- Iowa Code § 422.11Z · Innovation fund investment tax credits.
- Iowa Code § 422.12 · Deductions from computed tax.
- Iowa Code § 422.12A · Adoption tax credit.
- Iowa Code § 422.12B · Earned income tax credit.
- Iowa Code § 422.12C · Child and dependent care or early childhood development tax credits.
- Iowa Code § 422.12D · Income tax checkoff for the Iowa state fair foundation fund.
- Iowa Code § 422.12E · Income tax return checkoffs limited — notification of repeal.
- Iowa Code § 422.12F · Income tax checkoff for child abuse prevention program fund.
- Iowa Code § 422.12G · Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.
- Iowa Code § 422.12H · Income tax checkoff for fish and game protection fund.
- Iowa Code § 422.12I · Income tax checkoff for the Iowa state fair foundation fund.
- Iowa Code § 422.12J · Income tax checkoff for Iowa election campaign fund.
- Iowa Code § 422.12K · Income tax checkoff for child abuse prevention program fund.
- Iowa Code § 422.12L · Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.
- Iowa Code § 422.12M · Income tax form — indication of dependent child health care coverage.
- Iowa Code § 422.12N · Geothermal heat pump tax credit.
- Iowa Code § 422.12O · Employer child care tax credit.
- Iowa Code § 422.12P · Public safety officer moving expense — tax credit.
- Iowa Code § 422.12Q · Research and development tax credit.
- Iowa Code § 422.13 · Return by individual.
- Iowa Code § 422.14 · Return by fiduciary.
- Iowa Code § 422.15 · Information at source.
- Iowa Code § 422.16 · Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond.
- Iowa Code § 422.16A · Job training withholding — certification and transfer.
- Iowa Code § 422.16B · Pass-through entity composite returns.
- Iowa Code § 422.16C · Pass-through entity — election — entity-level tax — credit.
- Iowa Code § 422.17 · Certificate issued by department to make payments without withholding.
- Iowa Code § 422.18
- Iowa Code § 422.19 · Scope of nonresidents tax.
- Iowa Code § 422.20 · Information confidential — redactions — penalty.
- Iowa Code § 422.21 · Form and time of return.
- Iowa Code § 422.22 · Supplementary returns.
- Iowa Code § 422.23 · Return by administrator.
- Iowa Code § 422.24 · Payment — interest.
- Iowa Code § 422.24A · Start-up business tax deferment.
- Iowa Code § 422.25 · Computation of tax, interest, and penalties — limitation.
- Iowa Code § 422.25A · Reporting and treatment of certain partnership adjustments.
- Iowa Code § 422.25B · State pass-through representative.
- Iowa Code § 422.25C · Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns.
- Iowa Code § 422.26 · Lien of tax — collection — action authorized.
- Iowa Code § 422.27 · Final report of fiduciary — conditions.
- Iowa Code § 422.28 · Revision of tax.