{"data":{"id":"us-ia/iowa-code-422.1","jurisdiction":"us-ia","citation":"Iowa Code § 422.1","heading":"Classification of chapter.","body":"The provisions of this chapter are classified and designated as follows:\n1. Subchapter I\tIntroductory provisions.\n2. Subchapter II\tPersonal net income tax.\n3. Subchapter III\tBusiness tax on corporations.\n4. Subchapter IV\tRepealed by 2003 Iowa Acts,\n\t 1st Ex., ch. 2, §151, 205;\n\t see chapter 423.\n5. Subchapter V\tTaxation of financial\n\t institutions.\n6. Subchapter VI\tAdministration.\n7. Subchapter VII\tEstimated taxes by\n\t corporations and\n\t financial institutions.\n8. Subchapter VIII\tAllocation of revenues.\n9. Subchapter IX\tFuel tax credit.\n10. Subchapter X\tRepealed by 2009 Iowa Acts,\n\t ch. 179, §152, 153.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter I - INTRODUCTORY PROVISIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"a43b96628f4769b70ebb3d63d65e83be0c7d9c666d4b0b7a8cf0e904e36e2af4","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421b.11","next":"us-ia/iowa-code-422.2"},"notice":"GroundRules: Original legal text. Not legal advice."}