PocketLaw | Iowa Code | INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE

INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

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Classification of chapter.

Purpose or object.

Definitions controlling chapter.

Definitions controlling subchapter.

Tax imposed — exclusions — alternative minimum tax.

Tax rates.

Income from estates or trusts.

“Net income” — how computed.

Allocation of income earned in Iowa and other states.

Deductions from net income.

Research activities credit.

Section
422.10A

Geothermal tax credit.

Section
422.10B

Renewable chemical production tax credit.

Franchise tax credit.

Section
422.11A

New jobs tax credit.

Section
422.11B

Minimum tax credit.

Section
422.11C

Workforce housing investment tax credit.

Section
422.11D

Historic preservation tax credit.

Section
422.11E

Beginning farmer tax credit program.

Section
422.11F

Investment tax credits.

Section
422.11G

Venture capital fund investment tax credit.

Section
422.11H

Endow Iowa tax credit.

Section
422.11I

Geothermal heat pump tax credit.

Section
422.11J

Tax credits for wind energy production and renewable energy.

Section
422.11K

Economic development region revolving fund contribution tax credit.

Section
422.11L

Solar energy system tax credits.

Section
422.11M

Agricultural assets transfer tax credit.

Section
422.11N

Ethanol promotion tax credit.

Section
422.11O

E-85 gasoline promotion tax credit.

Section
422.11P

Biodiesel blended fuel tax credit.

Section
422.11Q

Iowa fund of funds tax credit.

Section
422.11R

From farm to food donation tax credit.

Section
422.11S

School tuition organization tax credit.

Section
422.11T

Film qualified expenditure tax credit.

Section
422.11U

Film investment tax credit.

Section
422.11V

Redevelopment tax credit.

Section
422.11W

Charitable conservation contribution tax credit.

Section
422.11X

Disaster recovery housing project tax credit.

Section
422.11Y

E-15 plus gasoline promotion tax credit.

Section
422.11Z

Innovation fund investment tax credits.

Deductions from computed tax.

Section
422.12A

Adoption tax credit.

Section
422.12B

Earned income tax credit.

Section
422.12C

Child and dependent care or early childhood development tax credits.

Section
422.12D

Income tax checkoff for the Iowa state fair foundation fund.

Section
422.12E

Income tax return checkoffs limited — notification of repeal.

Section
422.12F

Income tax checkoff for child abuse prevention program fund.

Section
422.12G

Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.

Section
422.12H

Income tax checkoff for fish and game protection fund.

Section
422.12I

Income tax checkoff for the Iowa state fair foundation fund.

Section
422.12J

Income tax checkoff for Iowa election campaign fund.

Section
422.12K

Income tax checkoff for child abuse prevention program fund.

Section
422.12L

Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.

Section
422.12M

Income tax form — indication of dependent child health care coverage.

Section
422.12N

Geothermal heat pump tax credit.

Return by individual.

Return by fiduciary.

Information at source.

Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond.

Section
422.16A

Job training withholding — certification and transfer.

Certificate issued by department to make payments without withholding.

Section 422.18

Scope of nonresidents tax.

Information confidential — redactions — penalty.

Form and time of return.

Supplementary returns.

Return by administrator.

Payment — interest.

Section
422.24A

Start-up business tax deferment.

Computation of tax, interest, and penalties — limitation.

Section
422.25A

Reporting and treatment of certain partnership adjustments.

Section
422.25B

State partnership representative.

Section
422.25C

Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items — binding actions — amended returns.

Lien of tax — collection — action authorized.

Final report of fiduciary — conditions.

Revision of tax.

Judicial review.

Jeopardy assessments — posting of bond.

Statute applicable to personal tax.

Definitions.

Corporate tax imposed — credit.

Exempted corporations and organizations.

Section
422.34A

Exempt activities of foreign corporations.

Net income of corporation — how computed.

Returns.

Consolidated returns.

Statutes governing corporations.

Statutes applicable to corporations and corporation tax.

Cancellation of authority — penalty — offenses.

Corporations.

Section 422.42

Section 422.43

Section 422.44

Section 422.45

Section 422.46

Section 422.47

Section
422.47A

Section 422.47A

Section
422.47B

Section 422.47B

Section
422.47C

Section 422.47C

Section 422.48

Section 422.49

Section 422.50

Section 422.51

Section 422.52

Section 422.53

Section 422.54

Section 422.55

Section 422.56

Section 422.57

Section 422.58

Section 422.59

Imposition of tax — credit.

Definitions.

Due and delinquent dates.

Amount of tax.

Section 422.64

Allocation of revenue.

Department to enforce.

Generally — bond — approval.

Powers and duties.

Moneys paid and deposited.

General powers — hearings.

Assistants — salaries — expenses — bonds.

Information deemed confidential — informational exchange agreement — redactions — subpoenas.

Correction of errors — refunds, credits, and carrybacks.

Certification of refund.

Statistics — publication.

Section 422.76

Section 422.77

Section 422.78

Section 422.79

Section 422.80

Section 422.81

Section 422.82

Section 422.83

Section 422.84

Imposition of estimated tax.

Payment of estimated tax.

Section 422.87

Failure to pay estimated tax.

Exception to penalty.

Penalty not subject to waiver.

Credit for estimated tax.

Rules for short taxable year.

Public utility accounting method.

Section 422.94

Section 422.95

Section 422.96

Section 422.97

Section 422.98

Section 422.99

Section
422.100

Allocation to the child care credit fund.

Section
422.101

Section 422.101

Section
422.102

Section 422.102

Section
422.103

Section 422.103

Section
422.104

Section 422.104

Section
422.105

Section 422.105

Section
422.106

Section 422.106

Section
422.107

Section 422.107

Section
422.108

Section 422.108

Section
422.109

Section 422.109

Section
422.110

Income tax credit in lieu of refund.

Section
422.111

Fuel tax credit as income tax credit.

Section
422.112

Aircraft fuel tax transfer.

Section
422.113

Section 422.113

Section
422.114

Section 422.114

Section
422.115

Section 422.115

Section
422.116

Section 422.116

Section
422.117

Section 422.117

Section
422.118

Section 422.118

Section
422.119

Section 422.119

Section
422.120

Section 422.120

Section
422.121

Section 422.121

Section
422.122

Section 422.122