{"data":{"id":"us-ia/iowa-code-422.90","jurisdiction":"us-ia","citation":"Iowa Code § 422.90","heading":"Penalty not subject to waiver.","body":"Repealed by 99 Acts, ch 151, §85, 89.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter VII - ESTIMATED TAXES BY CORPORATIONS AND FINANCIAL INSTITUTIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.90.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"d93108ce1e9087b074a9a36c3530a1fdb4088a523bde978485b7260432fa4c86","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.89","next":"us-ia/iowa-code-422.91"},"notice":"GroundRules: Original legal text. Not legal advice."}