{"data":{"id":"us-ia/iowa-code-422.92","jurisdiction":"us-ia","citation":"Iowa Code § 422.92","heading":"Rules for short taxable year.","body":"A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director.","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/2026/422.92.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"a4bb685a575fe9619cb70ef02d1d26b0b707b731a81ffde79131c6a43fe168c5","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.91","next":"us-ia/iowa-code-422.93"},"notice":"GroundRules: Original legal text. Not legal advice."}