{"data":{"id":"us-ia/iowa-code-422.77","jurisdiction":"us-ia","citation":"Iowa Code § 422.77","heading":"","body":"Reserved.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter VI - ADMINISTRATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.77.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"f58a0b28a0463cddffa0947e4d1ca977e51673cb65c0dcf8f56cb95f0943e075","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.76","next":"us-ia/iowa-code-422.78"},"notice":"GroundRules: Original legal text. Not legal advice."}