124 chapters · 2,863 sections in this title.
Iowa Code § 622.10A Tax advice — confidential communications.
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1. With respect to communications involving tax advice between a taxpayer and a federally authorized tax practitioner, the same protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to that communication to the extent th…
Iowa Code § 622.11 Public officers.
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A public officer cannot be examined as to communications made to the public officer in official confidence, when the public interests would suffer by the disclosure. [C51, §2395; R60, §3987; C73, §3644; C97, §4609; C24, 27, 31, 35, 39, § 11264; C46, 50, 54, 58, 62, 66, 71, 73, 75…
Iowa Code § 622.13 Civil liability.
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No witness is excused from answering a question upon the mere ground that the witness would be thereby subjected to a civil liability. [C51, §2396; R60, §3988; C73, §3646; C97, §4611; C24, 27, 31, 35, 39, § 11266; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §622.13 ]
Iowa Code § 622.2 Credibility.
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Facts which have caused the exclusion of testimony may still be shown for the purpose of lessening the credibility of the testimony. [C51, §2389; R60, §3979; C73, §3637; C97, §4602; C24, 27, 31, 35, 39, § 11255; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §622.2 ] 2019 Acts,…