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59 chapters · 1,000 sections in this title.
Iowa Code § 422.22 Supplementary returns.
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If the director shall be of the opinion that any taxpayer required under this subchapter to file a return has failed to file such a return or to include in a return filed, either intentionally or through error, items of taxable income, the director may require from such taxpayer …
Iowa Code § 422.23 Return by administrator.
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The return by an individual, who, while living, was subject to income tax in the state during the tax year, and who has died before making the return, shall be made in the individual’s name and behalf by the administrator or executor of the estate and the tax shall be levied upon…
Iowa Code § 422.24 Payment — interest.
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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 …
Iowa Code § 422.25 Computation of tax, interest, and penalties — limitation.
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1. a. For purposes of this subsection : (1) “Federal adjustment” means a change to an item or amount required to be determined under the Internal Revenue Code and the regulations thereunder that is used by the taxpayer to compute state tax owed whether such change results from ac…