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2013 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 1 REVENUES AND FINANCIAL MANAGEMENT
CHAPTER 422 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
- 422.1 Classification of chapter.
- 422.2 Purpose or object.
- 422.3 Definitions controlling chapter.
- 422.4 Definitions controlling division.
- 422.5 Tax imposed — exclusions — alternative minimum tax.
- 422.6 Income from estates or trusts.
- 422.7 “Net income” — how computed.
- 422.8 Allocation of income earned in Iowa and other states.
- 422.9 Deductions from net income.
- 422.10 Research activities credit.
- 422.11 Franchise tax credit.
- 422.11A New jobs tax credit.
- 422.11B Minimum tax credit.
- 422.11C Ethanol blended gasoline tax credit. Repealed by its own terms; 2006 Acts, ch 1142, § 38.
- 422.11D Historic preservation and cultural and entertainment district tax credit.
- 422.11E Assistive device tax credit — small business. Repealed by 2009 Acts, ch 179, § 151.
- 422.11F Investment tax credits.
- 422.11G Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.
- 422.11H Endow Iowa tax credit.
- 422.11I Geothermal heat pump tax credit.
- 422.11J Tax credits for wind energy production and renewable energy.
- 422.11K Economic development region revolving fund contribution tax credit. Repealed by 2010 Acts, ch 1138, §15, 16.
- 422.11L Solar energy system tax credits.
- 422.11M Agricultural assets transferred to beginning farmers.
- 422.11N Ethanol promotion tax credit.
- 422.11O E-85 gasoline promotion tax credit.
- 422.11P Biodiesel blended fuel tax credit.
- 422.11Q Iowa fund of funds tax credit.
- 422.11R Soy-based transformer fluid tax credit. Repealed by its own terms; 2008 Acts, ch 1004, § 1, 7.
- 422.11S School tuition organization tax credit.
- 422.11T Film qualified expenditure tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
- 422.11U Film investment tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
- 422.11V Redevelopment tax credit.
- 422.11W Charitable conservation contribution tax credit.
- 422.11X Disaster recovery housing project tax credit.
- 422.11Y E-15 plus gasoline promotion tax credit.
- 422.11Z Innovation fund investment tax credits.
- 422.12 Deductions from computed tax.
- 422.12A Income tax refund checkoff for keep Iowa beautiful fund. Repealed by its own terms; 2004 Acts, ch 1175, § 436, 439.
- 422.12B Earned income tax credit.
- 422.12C Child and dependent care or early childhood development tax credits.
- 422.12D Income tax checkoff for the Iowa state fair foundation fund.
- 422.12E Income tax return checkoffs limited.
- 422.12F Income tax checkoff for child abuse prevention program fund. Repealed by its own terms; 2010 Acts, ch 1193, § 159, 163.
- 422.12G Joint income tax refund checkoff for veterans trust fund and volunteer fire fighter preparedness fund. Repealed by its own terms; 2010 Acts, ch 1193, § 160, 163.
- 422.12H Income tax checkoff for fish and game protection fund.
- 422.12I Income tax checkoff for veterans trust fund. Repealed by its own terms; 2006 Acts, ch 1110, § 3 – 5.
- 422.12J Income tax checkoff for Iowa election campaign fund.
- 422.12K Income tax checkoff for child abuse prevention program fund.
- 422.12L Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.
- 422.12M Income tax form — indication of dependent child health care coverage.
- 422.13 Return by individual.
- 422.14 Return by fiduciary.
- 422.15 Information at source.
- 422.16 Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond.
- 422.16A Job training withholding — certification and transfer.
- 422.17 Certificate issued by department to make payments without withholding.
- 422.18 Repealed by 61 Acts, ch 228, § 2.
- 422.19 Scope of nonresidents tax.
- 422.20 Information confidential — penalty.
- 422.21 Form and time of return.
- 422.22 Supplementary returns.
- 422.23 Return by administrator.
- 422.24 Payment — interest.
- 422.24A Start-up business tax deferment. Repealed by 2008 Acts, ch 1184, § 66, 67.
- 422.25 Computation of tax, interest, and penalties — limitation.
- 422.26 Lien of tax — collection — action authorized.
- 422.27 Final report of fiduciary — conditions.
- 422.28 Revision of tax.
- 422.29 Judicial review.
- 422.30 Jeopardy assessments.
- 422.31 Statute applicable to personal tax.
- 422.32 Definitions.
- 422.33 Corporate tax imposed — credit.
- 422.34 Exempted corporations and organizations.
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