{"data":{"id":"us-ia/iowa-code-422.31","jurisdiction":"us-ia","citation":"Iowa Code § 422.31","heading":"Statute applicable to personal tax.","body":"All the provisions of section 422.36, subsection 3, shall be applicable to persons taxable under this subchapter.","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/2026/422.31.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"49a923301d3f15684cfd35d529723afde168d587d5f3dd150d065886c4d15416","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.30","next":"us-ia/iowa-code-422.32"},"notice":"GroundRules: Original legal text. Not legal advice."}