Statutes applicable to corporations and corporation tax.

Iowa Code § 422.39, under INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES.

Iowa Code § 422.39

All the provisions of sections 422.24 through 422.27 of subchapter II , respecting payment, collection, reporting, examination, and assessment, shall apply in respect to a corporation subject to the provisions of this subchapter and to the tax due and payable by a corporation taxable under this subchapter . This includes but is not limited to a corporation that is a pass-through entity as defined in section 422.25A . [C35, §6943-f35; C39, § 6943.071; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.39 ] 2020 Acts, ch 1062, §94 ; 2020 Acts, ch 1118, §68, 71