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59 chapters · 1,000 sections in this title.
Iowa Code § 422.91 Credit for estimated tax.
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1. Any amount of estimated tax paid is a credit against the amount of tax due on a final, completed return, and any overpayment of five dollars or more shall be refunded to the taxpayer with interest in accordance with section 421.60, subsection 2 , paragraph “e” , and the return…
Iowa Code § 422.92 Rules for short taxable year.
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A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director. [C79, 81, §422.92 ] 89 Acts, ch 251, §29
Iowa Code § 422.93 Public utility accounting method.
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Nothing in this chapter shall be construed to require the utilities commission to allow or require the use of any particular method of accounting by any public utility to compute its tax expense, depreciation expense, or operating expense for purposes of establishing its cost of …