There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.24 - Payment — interest.

Universal Citation: IA Code § 422.24 (2017)
Previous Next

Download as PDF
1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.24 422.24 Payment — interest. 1. For all taxpayers the total tax due shall be paid in full at the time of filing the return. 2. When, at the request of the taxpayer, the time for filing the return is extended, interest at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, on the total tax due, from the time when the return was required to be filed to the time of payment, shall be added and paid. [C35, §6943-f20; C39, §6943.056; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.24; 81 Acts, ch 131, §7] Referred to in §257.22, §422.16, §422.39, §422.66, §422D.3 Wed Feb 08 03:44:49 2017 Iowa Code 2017, Section 422.24 (11, 0)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.