Iowa Code § 422.1: Classification of chapter.

The provisions of this chapter are classified and designated as follows:

1. Subchapter I Introductory provisions.

2. Subchapter II Personal net income tax.

3. Subchapter III Business tax on corporations.

4. Subchapter IV Repealed by 2003 Iowa Acts,

1st Ex., ch. 2, §151, 205;

see chapter 423.

5. Subchapter V Taxation of financial

institutions.

6. Subchapter VI Administration.

7. Subchapter VII Estimated taxes by

corporations and

financial institutions.

8. Subchapter VIII Allocation of revenues.

9. Subchapter IX Fuel tax credit.

10. Subchapter X Repealed by 2009 Iowa Acts,

ch. 179, §152, 153.