{"data":{"id":"us-ia/iowa-code-422.39","jurisdiction":"us-ia","citation":"Iowa Code § 422.39","heading":"Statutes applicable to corporations and corporation tax.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter III - BUSINESS TAX ON CORPORATIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.39.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"9fb623f6b8836adb22dbaf865e672a23d22560589d39e6a277798f3343d8c748","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.38","next":"us-ia/iowa-code-422.40"},"notice":"GroundRules: Original legal text. Not legal advice."}