Iowa Code § 422.39: Statutes applicable to corporations and corporation tax.

All the provisions of sections 422.24 through 422.27 of subchapter II, respecting payment, collection, reporting, examination, and assessment, shall apply in respect to a corporation subject to the provisions of this subchapter and to the tax due and payable by a corporation taxable under this subchapter. This includes but is not limited to a corporation that is a pass-through entity as defined in section 422.25A.