{"data":{"id":"us-ia/iowa-code-422.24","jurisdiction":"us-ia","citation":"Iowa Code § 422.24","heading":"Payment — interest.","body":"1. For all taxpayers the total tax due shall be paid in full at the time of filing the return.\n2. When, at the request of the taxpayer, the time for filing the return is extended, interest at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, on the total tax due, from the time when the return was required to be filed to the time of payment, shall be added and paid.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter II - PERSONAL NET INCOME TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.24.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"65598006a4b0d3a2a24ca61957274fce31ea6c5ed47305d40ea13edbb82c5fad","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.23","next":"us-ia/iowa-code-422.24a"},"notice":"GroundRules: Original legal text. Not legal advice."}