Iowa Code § 421A.1: Definitions.

As used in this chapter, unless the context otherwise requires:

1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these.

2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax.

3. “Information” for the purpose of this chapter shall include but not be limited to the name, address and statistical data of the taxpayer.