All the provisions of section 422.36, subsection 3 , shall be applicable to persons taxable under this subchapter . [C35, §6943-f27; C39, § 6943.063; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.31 ] 2020 Acts, ch 1062, §94 Referred to in §257.22 , 422D.3