https://library.partnertax.ai/us-ia/stat/ 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.1 ; 2015 Acts, ch 109, §2, 3 . Fri Dec 12 20:17:40 2025 Iowa Code 2026, Section 421.1 (24, 0) https://library.partnertax.ai/us-ia/stat/421.1A ; 2006 Acts, ch 1185, §30 ; 2007 Acts, ch 215, §27 ; 2013 Acts, ch 123, §47 – 49, 64 – 67 ; 2015 Acts, ch 120, §39, 40, 45 ; 2016 Acts, ch 1130, §21 ; 2022 Acts, ch 1061, §58, 60 Referred to in §441.37A Confirmation, see §2.32 2022 amendment to subsection 6 applies to fiscal years beginning on or after July 1, 2022, effective with the pay period beginning June 24, 2022, and subsequent pay periods; 2022 Acts, ch 1061, §60 Fri Dec 12 20:17:42 2025 Iowa Code 2026, Section 421.1A (38, 0) https://library.partnertax.ai/us-ia/stat/421.2 [C31, 35, §6943-c11, -c12, -c15, -c17; C39, § 6943.010, 6943.011, 6943.014, 6943.016; C46, 50, 54, 58, 62, 66, §421.1, 421.2, 421.5, 421.7; C71, 73, 75, 77, 79, 81, §421.2 ] 86 Acts, ch 1245, §419 ; 2003 Acts, ch 145, §286 ; 2024 Acts, ch 1182, §111 Referred to in §7E.5 Confirmation, see §2.32 Fri Dec 12 20:17:42 2025 Iowa Code 2026, Section 421.2 (20, 0) https://library.partnertax.ai/us-ia/stat/421.3 [C31, 35, §6943-c14; C39, § 6943.013; C46, 50, 54, 58, 62, 66, §421.4; C71, 73, 75, 77, 79, 81, §421.3 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:17:42 2025 Iowa Code 2026, Section 421.3 (19, 0) https://library.partnertax.ai/us-ia/stat/421.4 [C71, 73, 75, 77, 79, 81, §421.4 ] 86 Acts, ch 1245, §420 ; 94 Acts, ch 1165, §1 ; 97 Acts, ch 158, §4 Fri Dec 12 20:17:43 2025 Iowa Code 2026, Section 421.4 (19, 0) https://library.partnertax.ai/us-ia/stat/421.5 [C71, 73, 75, 77, 79, 81, §421.5 ] 94 Acts, ch 1165, §2 ; 2023 Acts, ch 115, §22, 40 Referred to in §422.25 , 423.37 , 453B.14 Fri Dec 12 20:17:43 2025 Iowa Code 2026, Section 421.5 (20, 0) https://library.partnertax.ai/us-ia/stat/421.6 ; 2020 Acts, ch 1118, §1 Referred to in §422.20 , 422.72 Fri Dec 12 20:17:43 2025 Iowa Code 2026, Section 421.6 (29, 3) https://library.partnertax.ai/us-ia/stat/421.7 ; 81 Acts, ch 131, §1 ] 86 Acts, ch 1007, §16 ; 90 Acts, ch 1172, §5 ; 94 Acts, ch 1023, §48 ; 2013 Acts, ch 70, §17 ; 2021 Acts, ch 86, §74 ; 2022 Acts, ch 1061, §57 Referred to in §184.3 , 421.27 , 421.60 , 422.16 , 422.24 , 422.25 , 422.88 , 423.4 , 423.40 , 423B.8 , 425.7 , 425A .8 , 437A .13 , 437B.9 , 450.6 , 450.63 , 452A .65 , 452A .74A , 453A .28 , 453A .46 , 453B.12 , 459.402 *This provision does not include chapters 421B , 427C , 435 , 452A , and 453A , which were moved into this Titl https://library.partnertax.ai/us-ia/stat/421.8 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.9 [C31, 35, §6943-c20, -c21, -c22, -c23; C39, § 6943.019, 6943.020, 6943.021, 6943.022; C46, 50, 54, 58, 62, 66, §421.10, 421.11, 421.12, 421.13; C71, 73, 75, 77, 79, 81, §421.9 ] 86 Acts, ch 1245, §421 ; 90 Acts, ch 1232, §3 ; 94 Acts, ch 1165, §3 ; 2003 Acts, ch 145, §286 ; 2007 Acts, ch 126, §64 ; 2022 Acts, ch 1061, §61 ; 2024 Acts, ch 1182, §112 Fri Dec 12 20:17:45 2025 Iowa Code 2026, Section 421.9 (21, 0) https://library.partnertax.ai/us-ia/stat/421.9A Referred to in §421.9 , 421.17A , 452A .61 , 453A .10 , 453A .14 Fri Dec 12 20:17:46 2025 Iowa Code 2026, Section 421.9A (4, 0) https://library.partnertax.ai/us-ia/stat/421.10 ; 95 Acts, ch 83, §1 ; 2000 Acts, ch 1114, §1, 18 ; 2003 Acts, 1st Ex, ch 2, §177, 205 ; 2013 Acts, ch 94, §3, 35, 36 ; 2023 Acts, ch 115, §23, 40 Referred to in §437A .14 , 437B.10 Fri Dec 12 20:17:46 2025 Iowa Code 2026, Section 421.10 (25, 0) https://library.partnertax.ai/us-ia/stat/421.14 [C31, 35, §6943-c24; C39, § 6943.023; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.14 ] Fri Dec 12 20:17:48 2025 Iowa Code 2026, Section 421.14 (19, 0) https://library.partnertax.ai/us-ia/stat/421.15 [C31, 35, §6943-c25; C39, § 6943.024; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.15 ] Fri Dec 12 20:17:49 2025 Iowa Code 2026, Section 421.15 (19, 0) https://library.partnertax.ai/us-ia/stat/421.16 [C31, 35, §6943-c26; C39, § 6943.025; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.16 ] 88 Acts, ch 1158, §72 ; 89 Acts, ch 284, §6 ; 97 Acts, ch 23, §41 ; 99 Acts, ch 151, §2, 89 Fri Dec 12 20:17:49 2025 Iowa Code 2026, Section 421.16 (19, 0) https://library.partnertax.ai/us-ia/stat/421.17 [C97, §1010, 1011; C24, 27, §6868, 6869; C31, 35, §6868, 6869, 6943-c27; C39, § 6868, 6869, 6943.026; C46, §420.209, 420.210, 421.17; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.17 ; 82 Acts, ch 1057, §2 – 4 , ch 1216, §1 ] 83 Acts, ch 96, §157, 159, 160 ; 83 Acts, ch 153, §20, 21 ; 85 Acts, ch 197, §8, 9 ; 86 Acts, ch 1091, §4 ; 86 Acts, ch 1237, §24 ; 86 Acts, ch 1245, §422 ; 87 Acts, ch 199, §4, 5 ; 88 Acts, ch 1109, §25, 26 ; 89 Acts, ch 250, §2, 3 ; 90 Acts, ch 1232, §4 ; 90 Acts, ch https://library.partnertax.ai/us-ia/stat/421.17A ; 96 Acts, ch 1034, §34 ; 96 Acts, ch 1079, §11 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1073, §5 – 10 ; 2007 Acts, ch 174, §93 ; 2008 Acts, ch 1031, §113 ; 2012 Acts, ch 1017, §79 – 81 ; 2022 Acts, ch 1061, §63 See also chapter 252I pertaining to collection of child support payments Fri Dec 12 20:17:51 2025 Iowa Code 2026, Section 421.17A (24, 0) https://library.partnertax.ai/us-ia/stat/421.17B ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1073, §11 – 16 ; 2011 Acts, ch 25, §143 ; 2022 Acts, ch 1061, §39 – 43 Fri Dec 12 20:17:51 2025 Iowa Code 2026, Section 421.17B (26, 0) https://library.partnertax.ai/us-ia/stat/421.18 [C31, 35, §6943-c28; C39, § 6943.027; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.18 ] 99 Acts, ch 151, §3, 89 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:17:52 2025 Iowa Code 2026, Section 421.18 (19, 0) https://library.partnertax.ai/us-ia/stat/421.19 [C31, 35, §6943-c29; C39, § 6943.028; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.19 ] 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1161, §23 ; 2025 Acts, ch 148, §1, 2, 5 Referred to in §422.20 , 422.72 Subsection 2 stricken and rewritten Subsection 3 amended Fri Dec 12 20:17:52 2025 Iowa Code 2026, Section 421.19 (27, 4) https://library.partnertax.ai/us-ia/stat/421.20 [C31, 35, §6943-c30; C39, § 6943.029; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.20 ] 94 Acts, ch 1107, §25 ; 2003 Acts, ch 145, §286 Garnishment proceedings for collection of tax, §626.29 – 626.31 Fri Dec 12 20:17:52 2025 Iowa Code 2026, Section 421.20 (23, 0) https://library.partnertax.ai/us-ia/stat/421.21 [C31, 35, §6943-c31; C39, § 6943.030; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.21 ] 2003 Acts, ch 145, §286 Referred to in §331.553 Fri Dec 12 20:17:53 2025 Iowa Code 2026, Section 421.21 (20, 0) https://library.partnertax.ai/us-ia/stat/421.22 [C31, 35, §6943-c32; C39, § 6943.031; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.22 ] Referred to in §331.652 Fri Dec 12 20:17:54 2025 Iowa Code 2026, Section 421.22 (19, 0) https://library.partnertax.ai/us-ia/stat/421.23 [C31, 35, §6943-c33; C39, § 6943.032; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.23 ] 94 Acts, ch 1165, §7 Civil case fees and mileage, §622.69 – 622.75 Fri Dec 12 20:17:54 2025 Iowa Code 2026, Section 421.23 (19, 0) https://library.partnertax.ai/us-ia/stat/421.24 [C66, 71, 73, 75, 77, 79, 81, §421.24 ] 2013 Acts, ch 30, §85 ; 2022 Acts, ch 1061, §44 ; 2023 Acts, ch 64, §66 Fri Dec 12 20:17:55 2025 Iowa Code 2026, Section 421.24 (22, 0) https://library.partnertax.ai/us-ia/stat/421.25 [C73, 75, 77, 79, 81, §421.25 ] Fri Dec 12 20:17:55 2025 Iowa Code 2026, Section 421.25 (19, 0) https://library.partnertax.ai/us-ia/stat/421.26 ; 90 Acts, ch 1232, §5 ; 94 Acts, ch 1165, §8 ; 2003 Acts, 1st Ex, ch 2, §181, 205 ; 2007 Acts, ch 186, §5 ; 2008 Acts, ch 1162, §134, 154, 155 ; 2018 Acts, ch 1161, §154, 229 ; 2022 Acts, ch 1138, §5 Fri Dec 12 20:17:55 2025 Iowa Code 2026, Section 421.26 (30, 1) https://library.partnertax.ai/us-ia/stat/421.27 ; 89 Acts, ch 6, §3 ; 90 Acts, ch 1172, §6, 7, 14 – 16 ; 90 Acts, ch 1232, §6, 29 ; 91 Acts, ch 97, §45 ; 91 Acts, ch 159, §4 – 6 ; 94 Acts, ch 1165, §9 ; 96 Acts, ch 1167, §2, 8 ; 2007 Acts, ch 134, §1, 28 ; 2007 Acts, ch 186, §6, 7 ; 2010 Acts, ch 1193, §124 ; 2018 Acts, ch 1161, §17, 20 ; 2020 Acts, ch 1118, §3 – 5, 32, 33, 61, 71 ; 2021 Acts, ch 76, §66 ; 2021 Acts, ch 80, §256 ; 2021 Acts, ch 86, §20 ; 2021 Acts, ch 151, §2 ; 2024 Acts, ch 1094, §1, 16, 17 ; 2025 Acts, ch 148, §31, 53, 54 R https://library.partnertax.ai/us-ia/stat/421.27A 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.28 ; 90 Acts, ch 1232, §7 ; 92 Acts, 2nd Ex, ch 1001, §236 ; 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §182, 205 Referred to in §422.20 , 422.72 , 423.33 , 452A .65 Fri Dec 12 20:17:57 2025 Iowa Code 2026, Section 421.28 (19, 0) https://library.partnertax.ai/us-ia/stat/421.29 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.30 [C79, 81, §421.30 ] 86 Acts, ch 1245, §423 ; 2003 Acts, ch 145, §286 ; 2012 Acts, ch 1081, §1 ; 2013 Acts, ch 90, §101 Fri Dec 12 20:17:58 2025 Iowa Code 2026, Section 421.30 (22, 0) https://library.partnertax.ai/us-ia/stat/421.46 ; 2017 Acts, ch 29, §168 . Fri Dec 12 20:18:06 2025 Iowa Code 2026, Section 421.46 (11, 0) https://library.partnertax.ai/us-ia/stat/421.47 ; 2011 Acts, ch 25, §143 Fri Dec 12 20:18:07 2025 Iowa Code 2026, Section 421.47 (21, 0) https://library.partnertax.ai/us-ia/stat/421.48 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.59 ; 2021 Acts, ch 76, §67 ; 2021 Acts, ch 86, §82 ; 2022 Acts, ch 1061, §14 – 17 ; 2023 Acts, ch 115, §41 Referred to in §422.20 Fri Dec 12 20:18:13 2025 Iowa Code 2026, Section 421.59 (30, 0) https://library.partnertax.ai/us-ia/stat/421.60 ; 95 Acts, ch 83, §2 ; 2000 Acts, ch 1189, §28, 34 ; 2002 Acts, ch 1122, §2, 4 ; 2008 Acts, ch 1119, §6 ; 2008 Acts, ch 1184, §53 ; 2010 Acts, ch 1138, §52 ; 2011 Acts, ch 25, §143 ; 2014 Acts, ch 1076, §15 ; 2015 Acts, ch 109, §6, 75 ; 2018 Acts, ch 1161, §3, 15, 16 ; 2020 Acts, ch 1118, §8, 9 ; 2021 Acts, ch 151, §3 ; 2022 Acts, ch 1061, §18 ; 2023 Acts, ch 115, §24, 40, 51 ; 2025 Acts, ch 148, §6, 32, 53, 54 Referred to in §422.10 , 422.16 , 422.16B , 422.25 , 422.28 , 422.33 , 422.91 , 423.4 https://library.partnertax.ai/us-ia/stat/421.61 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.62 ; 2020 Acts, ch 1118, §10 – 12 ; 2023 Acts, ch 115, §42 Referred to in §421.63 , 421.64 Fri Dec 12 20:18:17 2025 Iowa Code 2026, Section 421.62 (26, 0) https://library.partnertax.ai/us-ia/stat/421.63 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.64 ; 2020 Acts, ch 1118, §13 Referred to in §421.63 Fri Dec 12 20:18:18 2025 Iowa Code 2026, Section 421.64 (23, 0) https://library.partnertax.ai/us-ia/stat/421.65 ; 2020 Acts, ch 1118, §73, 74 ; 2022 Acts, ch 1045, §7, 8 ; 2023 Acts, ch 19, §1353, 1358, 1359, 2042, 2044 ; 2023 Acts, ch 64, §104, 111 ; 2023 Acts, ch 115, §43, 44 Referred to in §8A .323 , 96.11 , 99D.2 , 99D.28 , 99F .1 , 99F .19 , 99G.38 , 217.34 , 234.8 , 256.197 , 321.11A , 321.31 , 321.40 , 422.12K , 422.20 , 422.72 , 456A .16 , 602.8102(58A) , 602.8107 , 642.2 Fri Dec 12 20:18:19 2025 Iowa Code 2026, Section 421.65 (34, 1) https://library.partnertax.ai/us-ia/stat/421.70 2026-05-25 https://library.partnertax.ai/us-ia/stat/421.71 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.1 [C35, §6943-f1; C39, § 6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1 ] 2006 Acts, ch 1010, §100 ; 2011 Acts, ch 34, §97 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 76, §68 ; 2022 Acts, ch 1032, §57 Fri Dec 12 20:18:36 2025 Iowa Code 2026, Section 422.1 (40, 0) https://library.partnertax.ai/us-ia/stat/422.2 [C35, §6943-f2; C39, § 6943.034; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.2 ] 2020 Acts, ch 1062, §94 Fri Dec 12 20:18:36 2025 Iowa Code 2026, Section 422.2 (27, 0) https://library.partnertax.ai/us-ia/stat/422.3 [C35, §6943-f3; C39, § 6943.035; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.3 ] 84 Acts, ch 1305, §25 ; 85 Acts, ch 230, §3 ; 86 Acts, ch 1213, §8 ; 86 Acts, ch 1245, §439 ; 88 Acts, ch 1028, §1 ; 89 Acts, ch 285, §2 ; 90 Acts, ch 1171, §1 ; 91 Acts, ch 215, §1 ; 92 Acts, ch 1219, §1 ; 93 Acts, ch 113, §1 ; 94 Acts, ch 1166, §1 ; 95 Acts, ch 152, §2 ; 96 Acts, ch 1166, §2, 4 ; 97 Acts, ch 135, §3, 9 ; 98 Acts, ch 1078, §3, 10 ; 99 Acts, ch 95, §3, 12, 13 ; 2000 Acts, ch 1146, §3, 9, 1 https://library.partnertax.ai/us-ia/stat/422.4 [C35, §6943-f4; C39, § 6943.036; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.4 ; 81 Acts, ch 132, §1, 2, 9 ; 82 Acts, ch 1023, §1, 30 , ch 1203, §1 ] 83 Acts, ch 179, §1, 2, 21, 23 ; 84 Acts, ch 1305, §26, 27 ; 87 Acts, 1st Ex, ch 1, §1 ; 87 Acts, 2nd Ex, ch 1, §1 ; 88 Acts, ch 1028, §2 – 4 ; 89 Acts, ch 268, §1 ; 94 Acts, ch 1107, §11 ; 94 Acts, ch 1133, §2, 16 ; 96 Acts, ch 1197, §1 – 4, 13, 18 ; 97 Acts, ch 111, §1, 8 ; 99 Acts, ch 152, §2, 40 ; 2002 Acts, ch 1119, §163 ; 2018 Acts, https://library.partnertax.ai/us-ia/stat/422.5 [C35, §6943-f5; C39, § 6943.037; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.5 ; 81 Acts, ch 132, §3 ; 82 Acts, ch 1023, §2, 31 , ch 1064, §1, 2 , ch 1226, §1, 2, 6 ] 83 Acts, ch 101, §86 ; 83 Acts, ch 179, §3, 20, 22 ; 85 Acts, ch 243, §1, 2 ; 86 Acts, ch 1213, §9 ; 86 Acts, ch 1232, §1 ; 86 Acts, ch 1236, §3, 4 ; 87 Acts, ch 214, §2 ; 87 Acts, 1st Ex, ch 1, §2 ; 87 Acts, 2nd Ex, ch 1, §2, 3 ; 88 Acts, ch 1028, §5 – 11 ; 89 Acts, ch 228, §4, 5 ; 89 Acts, ch 251, §11 ; 89 Acts, ch 268, https://library.partnertax.ai/us-ia/stat/422.5A ; 2024 Acts, ch 1094, §17 Fri Dec 12 20:18:38 2025 Iowa Code 2026, Section 422.5A (23, 0) https://library.partnertax.ai/us-ia/stat/422.6 [C35, §6943-f6; C39, § 6943.038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.6 ] 83 Acts, ch 179, §4, 25 ; 84 Acts, ch 1305, §28 ; 88 Acts, ch 1028, §12 ; 89 Acts, ch 251, §12 ; 91 Acts, ch 159, §8 ; 97 Acts, ch 23, §42 ; 98 Acts, ch 1078, §4, 11 ; 99 Acts, ch 95, §4, 12, 13 ; 2002 Acts, ch 1145, §8 ; 2006 Acts, ch 1158, §11 ; 2019 Acts, ch 24, §104 ; 2020 Acts, ch 1062, §94 Referred to in §422.14 , 422.16 , 422.25A Fri Dec 12 20:18:39 2025 Iowa Code 2026, Section 422.6 (28, 0) https://library.partnertax.ai/us-ia/stat/422.7 [C35, §6943-f7; C39, § 6943.039; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.7 ; 81 Acts, ch 132, §4 – 6, 9 – 11 ; 82 Acts, ch 1023, §3 – 8, 25, 30, 31 , ch 1203, §2 ] 83 Acts, ch 174, §1, 3 ; 83 Acts, ch 179, §5, 6, 21, 24 ; 84 Acts, ch 1305, §29, 30 ; 85 Acts, ch 230, §4 ; 86 Acts, ch 1232, §2 ; 86 Acts, ch 1236, §5 ; 86 Acts, ch 1238, §18 ; 86 Acts, ch 1241, §14 ; 86 Acts, ch 1243, §33 ; 87 Acts, 1st Ex, ch 1, §3 ; 87 Acts, 2nd Ex, ch 1, §4 – 6 ; 88 Acts, ch 1028, §13 – 15 ; 89 Acts https://library.partnertax.ai/us-ia/stat/422.8 [C35, §6943-f8; C39, § 6943.037, 6943.040, 6943.050; C46, 50, 54, 58, §422.5, 422.8, 422.18; C62, 66, 71, 73, 75, 77, 79, 81, §422.5 , 422.8 ; 82 Acts, ch 1226, §3, 6 ] 83 Acts, ch 16, §1, 2 ; 85 Acts, ch 243, §3 ; 88 Acts, ch 1028, §16 ; 92 Acts, ch 1224, §1, 2, 4 ; 94 Acts, ch 1149, §1, 2 ; 96 Acts, ch 1197, §16 – 18 ; 97 Acts, ch 111, §5, 6, 8 ; 2002 Acts, ch 1005, §10, 11 ; 2002 Acts, ch 1069, §5, 12, 14 ; 2009 Acts, ch 133, §242 ; 2011 Acts, ch 25, §143 ; 2013 Acts, ch 140, §121, 123, 124 ; https://library.partnertax.ai/us-ia/stat/422.9 ; 2021 Acts, ch 177, §1 Referred to in §422.4 , 422.5 , 422.16 F or text, history , and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022 Section is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134 ; 2021 Acts, ch 177, §1 Fri Dec 12 20:18:41 2025 Iowa Code 2026, Section 422.9 (82, 5) https://library.partnertax.ai/us-ia/stat/422.10 ; 85 Acts, ch 230, §5 ; 86 Acts, ch 1007, §22 ; 87 Acts, 2nd Ex, ch 1, §10 ; 88 Acts, ch 1028, §21 ; 90 Acts, ch 1171, §3 ; 91 Acts, ch 159, §10 ; 91 Acts, ch 215, §2 ; 93 Acts, ch 113, §2, 4 ; 94 Acts, ch 1166, §7, 11 ; 95 Acts, ch 152, §4, 7 ; 97 Acts, ch 23, §43 ; 97 Acts, ch 135, §6, 9 ; 98 Acts, ch 1078, §6, 10 ; 99 Acts, ch 95, §7, 12, 13 ; 2000 Acts, ch 1146, §4, 9, 11 ; 2000 Acts, ch 1194, §9, 21 ; 2001 Acts, ch 127, §6, 9, 10 ; 2002 Acts, ch 1069, §7, 10, 14 ; 2003 Fri Dec 12 20:18:42 2 https://library.partnertax.ai/us-ia/stat/422.10A 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.10B ; 2020 Acts, ch 1062, §94 ; 2023 Acts, ch 116, §15 Referred to in §422.16 Fri Dec 12 20:18:43 2025 Iowa Code 2026, Section 422.10B (26, 0) https://library.partnertax.ai/us-ia/stat/422.10C Referred to in §422.16 Sustainable aviation fuel tax credits issued pursuant to the sustainable aviation tax credit program shall not be issued by the economic development authority prior to July 1, 2026, and shall not be claimed by a taxpayer prior to September 1, 2026; 2025 Acts, ch 136, §127 Section applies retroactively to January 1, 2025, for tax years beginning on or after that date; 2025 Acts, ch 136, §130 NEW section Fri Dec 12 20:18:44 2025 Iowa Code 2026, Section 422.10C (1, 1) https://library.partnertax.ai/us-ia/stat/422.11 ; 2004 Acts, ch 1141, §46 ; 2006 Acts, ch 1158, §16 ; 2007 Acts, ch 161, §2, 22 ; 2020 Acts, ch 1062, §94 ; 2023 Acts, ch 78, §1, 6, 7 Referred to in §2.48 , 422.16 , 422.16C 2023 amendment applies retroactively to January 1, 2022, for tax years beginning on or after that date; 2023 Acts, ch 78, §7 Fri Dec 12 20:18:44 2025 Iowa Code 2026, Section 422.11 (28, 0) https://library.partnertax.ai/us-ia/stat/422.11A ; 89 Acts, ch 251, §14 ; 91 Acts, ch 159, §11 ; 2007 Acts, ch 161, §3, 22 ; 2020 Acts, ch 1062, §92, 94 ; 2021 Acts, ch 76, §70 Referred to in §2.48 , 422.16 Fri Dec 12 20:18:45 2025 Iowa Code 2026, Section 422.11A (30, 0) https://library.partnertax.ai/us-ia/stat/422.11B ; 2018 Acts, ch 1161, §121 . Fri Dec 12 20:18:45 2025 Iowa Code 2026, Section 422.11B (39, 0) https://library.partnertax.ai/us-ia/stat/422.11C ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:46 2025 Iowa Code 2026, Section 422.11C (32, 0) https://library.partnertax.ai/us-ia/stat/422.11D ; 2005 Acts, ch 179, §64 ; 2007 Acts, ch 161, §5, 22 ; 2007 Acts, ch 165, §4, 9 ; 2012 Acts, ch 1138, §31 ; 2014 Acts, ch 1118, §8, 12 ; 2015 Acts, ch 30, §116 ; 2017 Acts, ch 29, §119 ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:46 2025 Iowa Code 2026, Section 422.11D (34, 0) https://library.partnertax.ai/us-ia/stat/422.11E ; 2020 Acts, ch 1062, §94 Referred to in §16.82 , 422.7(13)(f) , 422.7(13)(g) , 422.7(14)(b) , 422.16 Fri Dec 12 20:18:47 2025 Iowa Code 2026, Section 422.11E (41, 3) https://library.partnertax.ai/us-ia/stat/422.11F ; 2006 Acts, ch 1158, §19 ; 2007 Acts, ch 161, §7, 22 ; 2014 Acts, ch 1130, §36 ; 2015 Acts, ch 138, §120, 126, 127 ; 2020 Acts, ch 1062, §94 ; 2025 Acts, ch 136, §46, 59, 72 Referred to in §422.16 F or preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see 2025 Acts, ch 136, §58 2025 amendment to subsection 2 effective December 31, 2025; 2025 Acts, ch 136, §59 Section amended Fri Dec 12 20:18:47 2025 Iowa Code 2026, Section 422.11F ( https://library.partnertax.ai/us-ia/stat/422.11G 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.11H ; 2007 Acts, ch 161, §9, 22 ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:48 2025 Iowa Code 2026, Section 422.11H (27, 0) https://library.partnertax.ai/us-ia/stat/422.11I 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.11J ; 2005 Acts, ch 160, §1, 14 ; 2007 Acts, ch 161, §11, 22 ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:49 2025 Iowa Code 2026, Section 422.11J (27, 0) https://library.partnertax.ai/us-ia/stat/422.11K 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.11L ; 2014 Acts, ch 1121, §1 – 5 ; 2014 Acts, ch 1141, §77, 79, 80 ; 2015 Acts, ch 30, §117, 210 ; 2015 Acts, ch 124, §1, 2, 9, 10 ; 2016 Acts, ch 1128, §3, 4, 20 ; 2016 Acts, ch 1138, §40, 41 ; 2017 Acts, ch 157, §6 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1138, §66 – 69 ; 2023 Acts, ch 64, §67 Referred to in §422.16 , 422.33 , 422.60 , 476C.2 , 533.329 Subsection 7 and 2022 amendment to subsection 4, paragraph a apply retroactively to tax years beginning on or after January 1, 2022; 2022 Acts, ch https://library.partnertax.ai/us-ia/stat/422.11M 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.11N ; 2006 Acts, ch 1175, §14 . Fri Dec 12 20:18:51 2025 Iowa Code 2026, Section 422.11N (50, 0) https://library.partnertax.ai/us-ia/stat/422.11O ; 2006 Acts, ch 1175, §15, 23 ; 2007 Acts, ch 126, §67 ; 2007 Acts, ch 161, §16, 22 ; 2011 Acts, ch 113, §15 – 18, 22, 23 ; 2011 Acts, ch 131, §62, 78, 79 ; 2016 Acts, ch 1106, §4, 12, 15 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1067, §43 – 45 ; 2025 Acts, ch 136, §143 Referred to in §2.48 , 422.11Y , 422.16 , 422.33 F or provisions relating to requirements for claiming an E-85 gasoline promotion tax credit in calendar year 2027 for a retail dealer whose tax year ends prior to December 31, 2027 https://library.partnertax.ai/us-ia/stat/422.11P ; 2007 Acts, ch 161, §17, 22 ; 2008 Acts, ch 1169, §31, 32, 34, 35 ; 2008 Acts, ch 1191, §137 ; 2011 Acts, ch 113, §24 – 28, 33, 34 ; 2011 Acts, ch 131, §94, 104 ; 2016 Acts, ch 1106, §7, 8 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1067, §48 – 50, 53 Referred to in §2.48 , 422.16 , 422.33 F or provisions relating to requirements for claiming a biodiesel blended fuel tax credit in calendar year 2027 for a retail dealer whose tax year ends prior to December 31, 2027, see 2006 Acts, ch 1142, §49 ; https://library.partnertax.ai/us-ia/stat/422.11Q ; 2007 Acts, ch 161, §18, 22 ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:52 2025 Iowa Code 2026, Section 422.11Q (27, 0) https://library.partnertax.ai/us-ia/stat/422.11R ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:53 2025 Iowa Code 2026, Section 422.11R (30, 0) https://library.partnertax.ai/us-ia/stat/422.11S ; 2007 Acts, ch 161, §20, 22 ; 2007 Acts, ch 186, §9 – 13, 31 ; 2007 Acts, ch 215, §111 ; 2011 Acts, ch 131, §95, 158 ; 2012 Acts, ch 1021, §74 ; 2013 Acts, ch 122, §4 – 7 ; 2014 Acts, ch 1026, §85 ; 2014 Acts, ch 1093, §14 ; 2018 Acts, ch 1161, §35, 36, 44, 122, 133, 134 ; 2019 Acts, ch 152, §4 – 8, 46, 47 ; 2020 Acts, ch 1062, §94 ; 2020 Acts, ch 1118, §98 ; 2021 Acts, ch 76, §71 ; 2021 Acts, ch 139, §32 – 34 ; 2021 Acts, ch 177, §1 Referred to in §2.48 , 22A .6 , 422.16 , 422.33 2018 amendmen https://library.partnertax.ai/us-ia/stat/422.11T ; 2021 Acts, ch 176, §2 Referred to in §422.16 Fri Dec 12 20:18:54 2025 Iowa Code 2026, Section 422.11T (35, 0) https://library.partnertax.ai/us-ia/stat/422.11U ; 2025 Acts, ch 136, §59 Fri Dec 12 20:18:54 2025 Iowa Code 2026, Section 422.11U (36, 3) https://library.partnertax.ai/us-ia/stat/422.11V ; 2009 Acts, ch 41, §124 ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:55 2025 Iowa Code 2026, Section 422.11V (29, 0) https://library.partnertax.ai/us-ia/stat/422.11W ; 2020 Acts, ch 1062, §94 Referred to in §2.48 , 422.16 Fri Dec 12 20:18:55 2025 Iowa Code 2026, Section 422.11W (26, 0) https://library.partnertax.ai/us-ia/stat/422.11X 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.11Y ; 2011 Acts, ch 131, §63 – 65, 79, 158 ; 2014 Acts, ch 1104, §15 – 17 ; 2016 Acts, ch 1106, §1, 13, 15 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1067, §54, 55, 58 ; 2025 Acts, ch 136, §144 Referred to in §422.11O , 422.16 , 422.33 F or provisions relating to requirements for claiming an E-15 plus gasoline promotion tax credit in calendar year 2027 for a retail dealer whose tax year ends prior to December 31, 2027, see 2011 Acts, ch 113, §37, 39, 40 ; 2016 Acts, ch 1106, §3 ; 2022 Acts, ch 1067, https://library.partnertax.ai/us-ia/stat/422.11Z ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:18:57 2025 Iowa Code 2026, Section 422.11Z (29, 0) https://library.partnertax.ai/us-ia/stat/422.12 [C35, §6943-f12; C39, § 6943.044; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.12 ] 83 Acts, ch 179, §9, 10, 22 ; 84 Acts, ch 1305, §32 ; 86 Acts, ch 1236, §6, 7 ; 86 Acts, ch 1241, §15 ; 87 Acts, ch 233, §494 ; 88 Acts, ch 1028, §22, 23 ; 89 Acts, ch 296, §42 ; 90 Acts, ch 1248, §9 ; 91 Acts, ch 159, §13 ; 95 Acts, ch 206, §2, 4 ; 96 Acts, ch 1168, §2, 3 ; 98 Acts, ch 1177, §7 – 10 ; 2006 Acts, ch 1158, §21 ; 2007 Acts, ch 161, §21, 22 ; 2009 Acts, ch 133, §140 ; 2012 Acts, ch Fri Dec https://library.partnertax.ai/us-ia/stat/422.12A ; 2016 Acts, ch 1128, §5, 17, 26 ; 2017 Acts, ch 113, §2 ; 2019 Acts, ch 152, §61 – 63 ; 2020 Acts, ch 1062, §94 ; 2023 Acts, ch 19, §1119, 1120 Referred to in §422.16 Fri Dec 12 20:18:59 2025 Iowa Code 2026, Section 422.12A (44, 0) https://library.partnertax.ai/us-ia/stat/422.12B ; 90 Acts, ch 1171, §4 ; 91 Acts, ch 159, §14 ; 91 Acts, ch 215, §3 ; 2000 Acts, ch 1146, §5, 9, 11 ; 2007 Acts, ch 161, §1, 22 ; 2013 Acts, ch 123, §70, 71 ; 2018 Acts, ch 1161, §123, 133, 134 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 177, §1 ; 2023 Acts, ch 115, §10, 12 Referred to in §2.48 , 422.16 2018 amendment to subsection 2 is effective January 1, 2023, and applies to tax years on or after that date; 2018 Acts, ch 1161, §133, 134 ; 2021 Acts, ch 177, §1 2023 amendment to subsection 2 app https://library.partnertax.ai/us-ia/stat/422.12C ; 91 Acts, ch 159, §15 ; 93 Acts, ch 172, §44, 56 ; 97 Acts, ch 23, §44 ; 2005 Acts, ch 148, §23 – 27 ; 2006 Acts, ch 1158, §23 – 25, 69 ; 2014 Acts, ch 1026, §86 ; 2014 Acts, ch 1120, §1 – 3 ; 2018 Acts, ch 1161, §124, 133, 134 ; 2019 Acts, ch 152, §9, 14, 15 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 177, §1 – 4 ; 2023 Acts, ch 66, §98, 159, 162 ; 2023 Acts, ch 115, §11, 12 Referred to in §2.48 , 422.16 2021 amendments to subsections 1 and 2 apply retroactively to tax years beginning on or afte https://library.partnertax.ai/us-ia/stat/422.12D ; 2021 Acts, ch 177, §77 . Fri Dec 12 20:19:00 2025 Iowa Code 2026, Section 422.12D (46, 0) https://library.partnertax.ai/us-ia/stat/422.12E ; 94 Acts, ch 1199, §3 – 6 ; 2004 Acts, ch 1175, §437, 439 ; 2007 Acts, ch 186, §14 ; 2016 Acts, ch 1138, §34, 35 ; 2017 Acts, ch 144, §6, 14 ; 2019 Acts, ch 152, §49 Referred to in §422.12H , 422.12K , 422.16 Checkoff for fish and game protection fund; §422.12H Checkoff for child abuse prevention program fund; §422.12K Fri Dec 12 20:19:00 2025 Iowa Code 2026, Section 422.12E (45, 0) https://library.partnertax.ai/us-ia/stat/422.12F ; 2010 Acts, ch 1193, §159, 163 . Fri Dec 12 20:19:01 2025 Iowa Code 2026, Section 422.12F (32, 0) https://library.partnertax.ai/us-ia/stat/422.12G ; 2019 Acts, ch 152, §50 . Fri Dec 12 20:19:02 2025 Iowa Code 2026, Section 422.12G (45, 0) https://library.partnertax.ai/us-ia/stat/422.12H ; 2019 Acts, ch 152, §51 Referred to in §422.16 Fri Dec 12 20:19:02 2025 Iowa Code 2026, Section 422.12H (26, 0) https://library.partnertax.ai/us-ia/stat/422.12I ; 2019 Acts, ch 152, §50 . Fri Dec 12 20:19:02 2025 Iowa Code 2026, Section 422.12I (38, 0) https://library.partnertax.ai/us-ia/stat/422.12J 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.12K ; 2017 Acts, ch 144, §7, 14 ; 2020 Acts, ch 1064, §19, 28 ; 2020 Acts, ch 1118, §73, 74 ; 2023 Acts, ch 19, §1121 Referred to in §422.16 Fri Dec 12 20:19:04 2025 Iowa Code 2026, Section 422.12K (50, 1) https://library.partnertax.ai/us-ia/stat/422.12L ; 2021 Acts, ch 177, §78 . Fri Dec 12 20:19:04 2025 Iowa Code 2026, Section 422.12L (52, 0) https://library.partnertax.ai/us-ia/stat/422.12M 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.12N ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 86, §8, 10, 11 ; 2022 Acts, ch 1002, §51, 54, 55 Referred to in §422.16 2021 amendment to subsection 3 applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2021 Acts, ch 86, §11 Legislative intent regarding 2021 amendment to subsection 3; 2021 Acts, ch 86, §9 Subsections 6 and 7 effective January 1, 2023, and apply to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §54, 55 Fri Dec 12 20:19:06 2025 https://library.partnertax.ai/us-ia/stat/422.12O ; 2025 Acts, ch 136, §82 Referred to in §422.16 Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28 NEW subsection 3 Fri Dec 12 20:19:06 2025 Iowa Code 2026, Section 422.12O (5, 1) https://library.partnertax.ai/us-ia/stat/422.12P Referred to in §422.16 Section applies retroactively to January 1, 2024, for tax years beginning on or after that date; 2024 Acts, ch 1127, §7 Fri Dec 12 20:19:07 2025 Iowa Code 2026, Section 422.12P (1, 0) https://library.partnertax.ai/us-ia/stat/422.12Q Referred to in §422.16 NEW section Fri Dec 12 20:19:07 2025 Iowa Code 2026, Section 422.12Q (0, 0) https://library.partnertax.ai/us-ia/stat/422.13 [C35, §6943-f13; C39, § 6943.045; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.13 ; 82 Acts, ch 1226, §5, 6 ] 87 Acts, ch 214, §3 ; 87 Acts, 1st Ex, ch 1, §4 ; 87 Acts, ch 196, §1 ; 88 Acts, ch 1028, §24 ; 89 Acts, ch 251, §15 ; 92 Acts, 2nd Ex, ch 1001, §219, 224, 227 ; 93 Acts, ch 123, §1 – 4 ; 99 Acts, ch 151, §5, 89 ; 2000 Acts, ch 1146, §6, 10, 11 ; 2001 Acts, ch 127, §7, 9, 10 ; 2007 Acts, ch 186, §15 ; 2009 Acts, ch 133, §244, 245 ; 2009 Acts, ch 179, §132 ; 2012 Acts, ch 1110, § https://library.partnertax.ai/us-ia/stat/422.14 [C35, §6943-f14; C39, § 6943.046; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.14 ] 89 Acts, ch 251, §16 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1061, §3, 9 Referred to in §29C.24 , 421.60 , 422.13 , 422.16 , 422.16B 2022 amendment to subsection 1 applies to tax years ending on or after December 31, 2023, or for tax years ending on or after December 31 of the calendar year in which the department of revenue implements a system for receiving the electronic returns, whichever is later ; https://library.partnertax.ai/us-ia/stat/422.15 [C35, §6943-f15; C39, § 6943.047; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.15 ; 82 Acts, ch 1103, §1110 ] 92 Acts, ch 1224, §3, 4 ; 92 Acts, 2nd Ex, ch 1001, §237, 250 ; 2004 Acts, ch 1021, §110, 117, 118 ; 2013 Acts, ch 140, §122 – 124 ; 2014 Acts, ch 1092, §160 ; 2017 Acts, ch 29, §120 ; 2022 Acts, ch 1061, §4, 9 Referred to in §15.107 , 29C.24 , 421.27 , 422.13 , 422.16 , 422.16B , 422.38 2022 amendment to subsection 2 applies to tax years ending on or after December 31, 2022, or https://library.partnertax.ai/us-ia/stat/422.16 [C39, § 6943.048; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.16 ; 81 Acts, ch 131, §4 – 6 , ch 133, §1, 4 ; 82 Acts, ch 1022, §1, 2, 8 , ch 1023, §29 , ch 1180, §2, 8 ] 83 Acts, ch 160, §3, 4 ; 83 Acts, ch 179, §11 ; 84 Acts, ch 1173, §4 ; 86 Acts, ch 1007, §23 – 25 ; 86 Acts, ch 1208, §1 ; 86 Acts, ch 1241, §16 ; 87 Acts, ch 115, §55 ; 87 Acts, ch 214, §4 ; 87 Acts, 1st Ex, ch 1, §26 ; 88 Acts, ch 1028, §25, 26 ; 88 Acts, ch 1157, §1 ; 89 Acts, ch 6, §4, 5 ; 89 Acts, ch 251, §17, 18 https://library.partnertax.ai/us-ia/stat/422.16A ; 96 Acts, ch 1180, §17 ; 97 Acts, ch 98, §1, 3 ; 98 Acts, ch 1225, §26 ; 2000 Acts, ch 1196, §9, 10 ; 2000 Acts, ch 1230, §23, 35 ; 2001 Acts, ch 188, §26 ; 2003 Acts, ch 145, §286 ; 2005 Acts, ch 150, §61, 69 ; 2011 Acts, ch 118, §85, 89 ; 2014 Acts, ch 1130, §37 ; 2014 Acts, ch 1132, §14 ; 2021 Acts, ch 171, §24 ; 2023 Acts, ch 19, §2204 Referred to in §84G.3 , 422.16 , 422.38 Fri Dec 12 20:19:10 2025 Iowa Code 2026, Section 422.16A (37, 0) https://library.partnertax.ai/us-ia/stat/422.16B ; 2021 Acts, ch 174, §17 ; 2022 Acts, ch 1061, §5, 9 ; 2023 Acts, ch 115, §18, 52 – 54 ; 2024 Acts, ch 1094, §7, 16, 17 Referred to in §29C.24 , 422.16 , 422.16C , 422.25A , 422.38 Section applies to tax years beginning on or after January 1, 2022; 2021 Acts, ch 151, §15 2022 amendment to subsection 8 applies to tax years ending on or after December 31, 2022, or for tax years ending on or after December 31 of the calendar year in which the department of revenue implements a system for receiving https://library.partnertax.ai/us-ia/stat/422.16C ; 2024 Acts, ch 1094, §8, 9, 16, 17 Referred to in §422.11 , 422.16 , 422.38 , 422.85 A taxpayer making an election under this section is not required to make estimated tax payments for a tax year beginning prior to May 11, 2023; see 2023 Acts, ch 78, §4 The department of revenue may waive penalty and interest for a return filing or tax payment related to an election under this section for a tax year ending prior to May 11, 2023; see 2023 Acts, ch 78, §5 Section applies retroactively to January https://library.partnertax.ai/us-ia/stat/422.17 [C39, § 6943.049; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.17 ] 86 Acts, ch 1241, §17 ; 2015 Acts, ch 29, §53 ; 2023 Acts, ch 115, §19 Referred to in §422.16 , 422.38 Fri Dec 12 20:19:12 2025 Iowa Code 2026, Section 422.17 (29, 0) https://library.partnertax.ai/us-ia/stat/422.19 [C39, § 6943.051; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.19 ] 2020 Acts, ch 1063, §221 Referred to in §422.16 , 422.38 Fri Dec 12 20:19:13 2025 Iowa Code 2026, Section 422.19 (26, 0) https://library.partnertax.ai/us-ia/stat/422.20 [C62, 66, 71, 73, 75, 77, 79, 81, §422.20 ] 87 Acts, ch 199, §6 ; 88 Acts, ch 1028, §27 ; 91 Acts, ch 159, §16 ; 97 Acts, ch 158, §12 ; 2003 Acts, ch 145, §256 ; 2008 Acts, ch 1113, §9, 11 ; 2010 Acts, ch 1146, §14, 26 ; 2010 Acts, ch 1193, §147, 149 ; 2011 Acts, ch 122, §51 ; 2013 Acts, ch 30, §87 ; 2013 Acts, ch 70, §4, 9 ; 2019 Acts, ch 152, §17 ; 2020 Acts, ch 1063, §222 ; 2020 Acts, ch 1064, §20, 28 ; 2020 Acts, ch 1118, §14 – 16, 73, 74 ; 2021 Acts, ch 86, §78, 79 ; 2022 Acts, ch 1021, §10 https://library.partnertax.ai/us-ia/stat/422.21 [C35, §6943-f17; C39, § 6943.053; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.21 ] 85 Acts, ch 230, §6 ; 87 Acts, ch 115, §56 ; 87 Acts, 2nd Ex, ch 1, §11 ; 88 Acts, ch 1028, §28 ; 89 Acts, ch 268, §7, 8 ; 90 Acts, ch 1248, §13 ; 91 Acts, ch 159, §17 ; 91 Acts, ch 196, §3 ; 94 Acts, ch 1165, §16, 48 ; 2000 Acts, ch 1146, §9, 11 ; 2002 Acts, ch 1069, §8, 11, 14 ; 2003 Acts, ch 142, §8, 11 ; 2009 Acts, ch 47, §1, 2 ; 2018 Acts, ch 1161, §127, 133, 134 ; 2020 Acts, ch 1063, §223 ; 2020 Ac https://library.partnertax.ai/us-ia/stat/422.22 [C35, §6943-f18; C39, § 6943.054; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.22 ] 2020 Acts, ch 1062, §94 Referred to in §257.22 , 422.16 , 422.38 , 422D.3 Fri Dec 12 20:19:15 2025 Iowa Code 2026, Section 422.22 (26, 0) https://library.partnertax.ai/us-ia/stat/422.23 [C35, §6943-f19; C39, § 6943.055; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.23 ] 86 Acts, ch 1241, §18 ; 99 Acts, ch 151, §7, 89 Referred to in §257.22 , 422.16 , 422D.3 Fri Dec 12 20:19:15 2025 Iowa Code 2026, Section 422.23 (24, 0) https://library.partnertax.ai/us-ia/stat/422.24 [C35, §6943-f20; C39, § 6943.056; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.24 ; 81 Acts, ch 131, §7 ] Referred to in §257.22 , 422.16 , 422.39 , 422.66 , 422D.3 Fri Dec 12 20:19:15 2025 Iowa Code 2026, Section 422.24 (24, 0) https://library.partnertax.ai/us-ia/stat/422.24A 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.25 [C35, §6943-f21; C39, § 6943.057; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.25 ; 81 Acts, ch 131, §8 , ch 133, §2, 4 , ch 134, §1, 2 ; 82 Acts, ch 1180, §3, 8 ] 83 Acts, ch 160, §5 ; 84 Acts, ch 1025, §1 ; 84 Acts, ch 1173, §5 ; 86 Acts, ch 1007, §26 ; 86 Acts, ch 1241, §19 ; 88 Acts, ch 1028, §29 ; 89 Acts, ch 251, §19 ; 90 Acts, ch 1172, §9 ; 94 Acts, ch 1133, §3, 4, 16 ; 95 Acts, ch 83, §3, 34 ; 99 Acts, ch 151, §8, 9, 89 ; 99 Acts, ch 152, §3, 40 ; 2002 Acts, ch 1150, §5 ; 2013 A https://library.partnertax.ai/us-ia/stat/422.25A ; 2021 Acts, ch 76, §72 ; 2021 Acts, ch 86, §22 – 28, 31, 32 ; 2022 Acts, ch 1061, §45 – 49, 53, 54 ; 2023 Acts, ch 64, §105, 112, 114 ; 2024 Acts, ch 1094, §11, 16, 17 Referred to in §257.22 , 421.27 , 422.16B , 422.16C , 422.25 , 422.25B , 422.25C , 422.39 , 422D.3 2021 amendments to subsections 1, 4, 5, 7, and 8 apply retroactively to July 1, 2020, and apply to federal adjustments and federal partnership adjustments that have a final determination date after July 1, 2020; 2021 Acts, ch 86, §3 https://library.partnertax.ai/us-ia/stat/422.25B ; 2022 Acts, ch 1061, §50 Referred to in §257.22 , 422.25A , 422.25C , 422.39 , 422D.3 Fri Dec 12 20:19:17 2025 Iowa Code 2026, Section 422.25B (13, 1) https://library.partnertax.ai/us-ia/stat/422.25C ; 2021 Acts, ch 86, §29, 31, 32 ; 2022 Acts, ch 1061, §51 ; 2025 Acts, ch 148, §13 – 15 Referred to in §257.22 , 422.25A , 422.39 , 422D.3 2021 amendment to subsection 4 applies retroactively to July 1, 2020, and applies to federal adjustments and federal partnership adjustments that have a final determination date after July 1, 2020; 2021 Acts, ch 86, §32 2025 amendment to subsection 2 applies retroactively to January 1, 2024; 2025 Acts, ch 148, §15 Subsection 2 amended Fri Dec 12 20:19:18 2025 https://library.partnertax.ai/us-ia/stat/422.26 [C35, §6943-f22; C39, § 6943.058; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81 , S81, §422.26 ; 81 Acts, ch 117, §1220 ] 90 Acts, ch 1232, §8 – 10 ; 91 Acts, ch 191, §18, 124 ; 91 Acts, ch 267, §522 ; 92 Acts, ch 1016, §12 ; 97 Acts, ch 23, §45 ; 2001 Acts, ch 44, §18 ; 2006 Acts, ch 1177, §30 ; 2009 Acts, ch 27, §14 Referred to in §257.22 , 331.602 , 331.607 , 421.9 , 422.16 , 422.39 , 422.66 , 422D.3 , 423.4 , 423.42 , 425.27 , 428A .8 , 437A .22 , 437B.18 , 450.55 , 452A .66 , 453B.11 , 45 https://library.partnertax.ai/us-ia/stat/422.27 [C35, §6943-f23; C39, § 6943.059; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.27 ] 85 Acts, ch 148, §1 ; 86 Acts, ch 1054, §1 ; 86 Acts, ch 1238, §19 ; 86 Acts, ch 1241, §20 ; 90 Acts, ch 1232, §11 ; 2003 Acts, ch 145, §286 ; 2020 Acts, ch 1062, §94 ; 2025 Acts, ch 148, §33, 53, 54 Referred to in §257.22 , 422.39 , 422D.3 , 633.479 , 635.7 Fiduciaries’ reports, §636.33 Similar settlement provision for estates, §450.58 2025 amendment to subsection 1 applies retroactively to January 1, 2 https://library.partnertax.ai/us-ia/stat/422.28 [C35, §6943-f24; C39, § 6943.060; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.28 ; 81 Acts, ch 131, §9 ] 86 Acts, ch 1007, §27 ; 86 Acts, ch 1241, §21 ; 94 Acts, ch 1133, §5, 16 ; 2012 Acts, ch 1110, §9 ; 2018 Acts, ch 1161, §7, 15, 16 Referred to in §257.22 , 421.10 , 422.25 , 422.25A , 422.25C , 422.29 , 422.41 , 422.66 , 422D.3 , 423.37 , 428A .8 , 453B.14 Fri Dec 12 20:19:20 2025 Iowa Code 2026, Section 422.28 (30, 0) https://library.partnertax.ai/us-ia/stat/423B.7 ; 89 Acts, ch 277, §1, 2 ; 95 Acts, ch 186, §5, 6, 9 ; 96 Acts, ch 1079, §22, 23 ; 97 Acts, ch 145, §2 ; 99 Acts, ch 151, §34, 89 ; 99 Acts, ch 156, §14 ; 2002 Acts, ch 1151, §12 ; 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423B.7 2006 Acts, ch 1182, §45, 53 ; 2008 Acts, ch 1134, §68 ; 2008 Acts, ch 1191, §66, 67 ; 2018 Acts, ch 1161, §241, 242, 245 ; 2021 Acts, ch 174, §64 ; 2022 Acts, ch 1138, §46, 47 Referred to in §423B.1 , 423B.10 Fri Dec 12 20:20:59 2025 Iowa Code https://library.partnertax.ai/us-ia/stat/423B.8 ; 2021 Acts, ch 86, §73 Fri Dec 12 20:21:00 2025 Iowa Code 2026, Section 423B.8 (21, 0) https://library.partnertax.ai/us-ia/stat/423B.9 ; 2001 Acts, ch 56, §35 ; 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423B.9 2011 Acts, ch 25, §143 Referred to in §423B.1 Fri Dec 12 20:21:01 2025 Iowa Code 2026, Section 423B.9 (21, 0) https://library.partnertax.ai/us-ia/stat/423B.10 ; 2012 Acts, ch 1124, §23, 27 Referred to in §2.48 , 421.17 , 423B.1 , 423B.7 Fri Dec 12 20:21:01 2025 Iowa Code 2026, Section 423B.10 (23, 0) https://library.partnertax.ai/us-ia/stat/423C.1 2026-05-25 https://library.partnertax.ai/us-ia/stat/423C.2 ; 2019 Acts, ch 152, §36 – 40 Fri Dec 12 20:21:03 2025 Iowa Code 2026, Section 423C.2 (21, 0) https://library.partnertax.ai/us-ia/stat/423C.3 ; 2019 Acts, ch 152, §41 Referred to in §423.14A , 423C.4 Fri Dec 12 20:21:03 2025 Iowa Code 2026, Section 423C.3 (23, 0) https://library.partnertax.ai/us-ia/stat/423C.4 2026-05-25 https://library.partnertax.ai/us-ia/stat/423C.5 Referred to in §321.145 Fri Dec 12 20:21:04 2025 Iowa Code 2026, Section 423C.5 (17, 0) https://library.partnertax.ai/us-ia/stat/423D.1 ; 2011 Acts, ch 25, §143 Fri Dec 12 20:21:04 2025 Iowa Code 2026, Section 423D.1 (19, 0) https://library.partnertax.ai/us-ia/stat/423D.2 2026-05-25 https://library.partnertax.ai/us-ia/stat/423D.3 ; 2008 Acts, ch 1184, §60 ; 2014 Acts, ch 1093, §24 – 26 ; 2016 Acts, ch 1095, §12, 14 Fri Dec 12 20:21:06 2025 Iowa Code 2026, Section 423D.3 (24, 0) https://library.partnertax.ai/us-ia/stat/423D.4 ; 2007 Acts, ch 126, §71 ; 2015 Acts, ch 29, §57 ; 2022 Acts, ch 1138, §31 Fri Dec 12 20:21:06 2025 Iowa Code 2026, Section 423D.4 (19, 0) https://library.partnertax.ai/us-ia/stat/423F.1 2026-05-25 https://library.partnertax.ai/us-ia/stat/423F.2 ; 2008 Acts, ch 1191, §72 ; 2013 Acts, ch 140, §134 – 136 ; 2019 Acts, ch 166, §11 ; 2022 Acts, ch 1138, §48 – 50 Referred to in §257.51 , 275.12 , 275.29 , 275.30 , 292.1 , 292.2 , 423.2A , 423.43 , 423F .4 Fri Dec 12 20:21:08 2025 Iowa Code 2026, Section 423F .2 (35, 0) https://library.partnertax.ai/us-ia/stat/423F.3 ; 2008 Acts, ch 1191, §73 ; 2013 Acts, ch 88, §36 ; 2013 Acts, ch 141, §50, 51 ; 2015 Acts, ch 120, §46 ; 2019 Acts, ch 166, §12 – 16 ; 2020 Acts, ch 1063, §229 ; 2022 Acts, ch 1097, §2, 4 ; 2024 Acts, ch 1179, §5, 13 Referred to in §76.4 , 275.12 , 279.86 Subsection 8 does not apply to the 2022 amendment to subsection 3, paragraph a; 2022 Acts, ch. 1097, §4 * Chapter 423E repealed effective June 30, 2023, pursuant to terms of former §423E.7 ; corrective legislation is pending Fri Dec 12 20:21:0 https://library.partnertax.ai/us-ia/stat/423F.4 ; 2019 Acts, ch 166, §17 ; 2023 Acts, ch 71, §134, 136 Referred to in §275.12 , 275.29 , 275.30 , 275.53 , 275.54 , 275.55 , 279.85 , 423F .3 2023 amendment to subsection 2, paragraph b applies July 1, 2023, for elections on propositions relating to the issuing of bonds or other indebtedness occurring on or after that date; 2023 Acts, ch 71, §136 Fri Dec 12 20:21:08 2025 Iowa Code 2026, Section 423F .4 (24, 3) https://library.partnertax.ai/us-ia/stat/423F.5 ; 2011 Acts, ch 25, §43 Referred to in §291.10 , 423F .3 * Chapter 423E repealed effective June 30, 2023, pursuant to terms of former §423E.7 ; corrective legislation is pending Fri Dec 12 20:21:09 2025 Iowa Code 2026, Section 423F .5 (27, 3) https://library.partnertax.ai/us-ia/stat/423F.6 ; 2019 Acts, ch 166, §18 Fri Dec 12 20:21:09 2025 Iowa Code 2026, Section 423F .6 (20, 0) https://library.partnertax.ai/us-ia/stat/423G.1 2026-05-25 https://library.partnertax.ai/us-ia/stat/423G.2 2026-05-25 https://library.partnertax.ai/us-ia/stat/423G.3 2026-05-25 https://library.partnertax.ai/us-ia/stat/423G.4 2026-05-25 https://library.partnertax.ai/us-ia/stat/423G.5 ; 2018 Acts, ch 1161, §25 ; 2022 Acts, ch 1138, §32 Fri Dec 12 20:21:12 2025 Iowa Code 2026, Section 423G.5 (11, 0) https://library.partnertax.ai/us-ia/stat/423G.6 ; 2018 Acts, ch 1161, §26 Referred to in §8.57B , 16.134A Fri Dec 12 20:21:13 2025 Iowa Code 2026, Section 423G.6 (10, 0) https://library.partnertax.ai/us-ia/stat/423G.7 ; 2021 Acts, ch 143, §38 Fri Dec 12 20:21:13 2025 Iowa Code 2026, Section 423G.7 (9, 0) https://library.partnertax.ai/us-ia/stat/425.1 [C35, §6943-f63, -f64; C39, § 6943.100, 6943.142; C46, §422.69, 425.1; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.1 ; 82 Acts, ch 1186, §2, 5 ] 83 Acts, ch 172, §3 ; 86 Acts, ch 1244, §50 ; 91 Acts, ch 97, §48 ; 2003 Acts, ch 145, §258, 286 ; 2005 Acts, ch 140, §52 ; 2011 Acts, ch 25, §143 ; 2021 Acts, ch 41, §2, 36 Referred to in §25B.7 , 216.12 , 404.3 , 425.16 , 425.23 , 441.21 , 441.73 Fri Dec 12 20:21:14 2025 Iowa Code 2026, Section 425.1 (25, 0) https://library.partnertax.ai/us-ia/stat/425.1A ; 2024 Acts, ch 1094, §43 Referred to in §425.2 , 425.16 , 425.17 Section applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:14 2025 Iowa Code 2026, Section 425.1A (3, 0) https://library.partnertax.ai/us-ia/stat/425.2 [C39, § 6943.143; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.2 ; 82 Acts, ch 1246, §1, 11 ] 83 Acts, ch 96, §157, 159 ; 86 Acts, ch 1109, §1 ; 87 Acts, ch 198, §2 ; 88 Acts, ch 1141, §1 ; 89 Acts, ch 256, §1 ; 90 Acts, ch 1087, §1 ; 91 Acts, ch 97, §49 ; 92 Acts, ch 1073, §9 ; 94 Acts, ch Fri Dec 12 20:21:14 2025 Iowa Code 2026, Section 425.2 (28, 0) 1143, §1 ; 97 Acts, ch 206, §6 ; 2015 Acts, ch 29, §114 ; 2021 Acts, ch 41, §3, 36 ; 2023 Acts, ch 19, §1127 ; 2023 Acts, ch 71, §31, 48 https://library.partnertax.ai/us-ia/stat/425.3 [C39, § 6943.144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.3 ; 82 Acts, ch 1246, §2, 11 ] 86 Acts, ch 1241, §32 ; 94 Acts, ch 1144, §1 ; 2015 Acts, ch 29, §114 ; 2023 Acts, ch 71, §32, 48, 49 Referred to in §25B.7 , 331.401 2023 amendment to subsection 4 applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:16 2025 Iowa Code 2026, Section 425.3 (21, 0) https://library.partnertax.ai/us-ia/stat/425.4 [C39, § 6943.145; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.4 ] 2003 Acts, ch 145, §286 ; 2023 Acts, ch 71, §33, 48, 49 Referred to in §25B.7 , 331.559 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:16 2025 Iowa Code 2026, Section 425.4 (20, 0) https://library.partnertax.ai/us-ia/stat/425.5 [C39, § 6943.146; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.5 ] Referred to in §25B.7 , 331.559 Fri Dec 12 20:21:16 2025 Iowa Code 2026, Section 425.5 (19, 0) https://library.partnertax.ai/us-ia/stat/425.6 [C39, § 6943.147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.6 ; 82 Acts, ch 1246, §3, 11 ] 2021 Acts, ch 41, §4, 36 ; 2023 Acts, ch 71, §34, 48, 49 Referred to in §25B.7 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:17 2025 Iowa Code 2026, Section 425.6 (21, 0) https://library.partnertax.ai/us-ia/stat/425.7 [C39, § 6943.148; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.7 ; 82 Acts, ch 1246, §4, 11 ] 89 Acts, ch 251, §33 ; 97 Acts, ch 158, §26 ; 2001 Acts, ch 154, §1, 6 ; 2002 Acts, ch 1151, §15 ; 2003 Acts, ch 145, §286 ; 2006 Acts, ch 1010, §106 ; 2011 Acts, ch 25, §143 ; 2015 Acts, ch 109, §7, 75 ; 2021 Acts, ch 41, §5, 36 ; 2023 Acts, ch 71, §35, 48, 49 Referred to in §25B.7 , 331.559 Fraudulent practices; §714.8 – 714.14 2023 amendment to subsection 3 applies retroactively to assessmen https://library.partnertax.ai/us-ia/stat/425.8 [C39, § 6943.149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.8 ; 82 Acts, ch 1246, §5, 11 ] 2003 Acts, ch 145, §286 ; 2019 Acts, ch 24, §104 ; 2020 Acts, ch 1062, §52 ; 2020 Acts, ch 1063, §230 ; 2021 Acts, ch 41, §6, 36 Referred to in §25B.7 Fri Dec 12 20:21:18 2025 Iowa Code 2026, Section 425.8 (24, 0) https://library.partnertax.ai/us-ia/stat/425.9 [C39, § 6943.150; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.9 ] 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1026, §135 ; 2021 Acts, ch 41, §7, 36 ; 2023 Acts, ch 71, §36, 48, 49 Referred to in §25B.7 , 331.559 2023 amendment to subsections 2 and 3 applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:19 2025 Iowa Code 2026, Section 425.9 (22, 0) https://library.partnertax.ai/us-ia/stat/425.10 [C39, § 6943.151; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.10 ] 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1026, §136 ; 2021 Acts, ch 41, §8, 36 ; 2022 Acts, ch 1021, §104 ; 2023 Acts, ch 71, §37, 48, 49 Referred to in §25B.7 , 331.559 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:19 2025 Iowa Code 2026, Section 425.10 (23, 0) https://library.partnertax.ai/us-ia/stat/425.11 [C39, § 6943.152; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.11 ; 82 Acts, ch 1246, §6, 11 ] 89 Acts, ch 256, §2 ; 90 Acts, ch 1087, §2 ; 90 Acts, ch 1250, §5 ; 91 Acts, ch 97, §50 ; 2000 Acts, ch 1148, §1 ; 2002 Acts, ch 1119, §200, 201 ; 2004 Acts, ch 1049, §191 ; 2004 Acts, ch 1175, §393 ; 2006 Acts, ch 1158, §56, 69 ; 2011 Acts, ch 34, §166 ; 2021 Acts, ch 41, §9 – 11, 36 ; 2023 Acts, ch 71, §38, 39, 48, 49 ; 2023 Acts, ch 115, §45 – 47 ; 2024 Acts, ch 1043, §91 Referred to in §25 https://library.partnertax.ai/us-ia/stat/425.12 [C39, § 6943.153; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.12 ] 2021 Acts, ch 41, §12, 36 ; 2023 Acts, ch 71, §40, 48, 49 Referred to in §25B.7 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:21 2025 Iowa Code 2026, Section 425.12 (21, 0) https://library.partnertax.ai/us-ia/stat/425.13 [C39, § 6943.154; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.13 ] 2021 Acts, ch 41, §13, 36 ; 2023 Acts, ch 71, §41, 48, 49 Referred to in §25B.7 Fraudulent practices, see §714.8 – 714.14 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:21 2025 Iowa Code 2026, Section 425.13 (23, 0) https://library.partnertax.ai/us-ia/stat/425.14 2026-05-25 https://library.partnertax.ai/us-ia/stat/425.15 [C71, 73, 75, 77, 79, 81, §425.15 ] 90 Acts, ch 1250, §7 ; 2002 Acts, ch 1151, §16, 36 ; 2014 Acts, ch 1117, §1 – 3 ; 2014 Acts, ch 1141, §22 ; 2015 Acts, ch 6, §1 – 5 ; 2020 Acts, ch 1057, §1 ; 2021 Acts, ch 41, §14, 36 ; 2021 Acts, ch 148, §1 Referred to in §25B.7 , 483A .24 Fri Dec 12 20:21:22 2025 Iowa Code 2026, Section 425.15 (34, 0) https://library.partnertax.ai/us-ia/stat/425.16 [C75, 77, 79, 81, §425.16 ] 2018 Acts, ch 1041, §127 ; 2020 Acts, ch 1063, §231 ; 2021 Acts, ch 41, §15, 36 ; 2021 Acts, ch 174, §18, 34, 39 ; 2023 Acts, ch 19, §1128 ; 2023 Acts, ch 71, §42, 48, 49 Referred to in §25B.7 , 427.9 2023 amendment to subsection 1 applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:22 2025 Iowa Code 2026, Section 425.16 (28, 0) https://library.partnertax.ai/us-ia/stat/425.17 [C75, 77, 79, 81, §425.17 ; 82 Acts, ch 1214, §1, 2, 4 ] 88 Acts, ch 1139, §2, 3 ; 89 Acts, ch 233, §1 ; 90 Acts, ch 1250, §6 ; 91 Acts, ch 191, §19, 124 ; 92 Acts, ch 1016, §41 ; 92 Acts, 2nd Ex, ch 1001, §220, 225 ; 93 Acts, ch 156, §1, 2 ; 93 Acts, ch 180, §4, 15, 16, 22, 23 ; 94 Acts, ch 1125, §1, 2, 5 ; 94 Acts, ch 1165, §26, 50 ; 99 Acts, ch 152, §13, 40 ; 2001 Acts, ch 153, §15 ; 2001 Acts, ch 176, §80 ; 2003 Acts, ch 145, §286 ; 2011 Acts, ch 25, §89 ; 2015 Acts, ch 109, §8, 75 ; 2018 Ac https://library.partnertax.ai/us-ia/stat/425.18 [C75, 77, 79, 81, §425.18 ; 82 Acts, ch 1214, §3, 4 ] 83 Acts, ch 111, §1, 4 ; 2015 Acts, ch 109, §9, 75 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §17, 36 ; 2021 Acts, ch 174, §19, 34, 39 ; 2023 Acts, ch 19, §1130 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:24 2025 Iowa Code 2026, Section 425.18 (27, 0) https://library.partnertax.ai/us-ia/stat/425.19 [C75, 77, 79, 81, §425.19 ] 83 Acts, ch 172, §4 ; 99 Acts, ch 152, §14, 40 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §18, 36 ; 2023 Acts, ch 19, §1131 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:24 2025 Iowa Code 2026, Section 425.19 (22, 0) https://library.partnertax.ai/us-ia/stat/425.20 [C75, 77, 79, 81, §425.20 ; 81 Acts 2nd Ex, ch 4, §1 ] 83 Acts, ch 111, §2, 4 ; 88 Acts, ch 1050, §1 ; 94 Acts, ch 1125, §3, 5 ; 94 Acts, ch 1165, §27, 50 ; 96 Acts, ch 1167, §3, 8 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1041, §92 ; 2021 Acts, ch 41, §19, 36 ; 2023 Acts, ch 19, §1132 ; 2023 Acts, ch 94, §1, 3, 4 ; 2025 Acts, ch 148, §8 Referred to in §25B.7 , 427.9 2023 amendment to subsection 2 applies to taxes due and payable in fiscal years beginning on or after July 1, 2023; 2023 Acts, ch https://library.partnertax.ai/us-ia/stat/425.21 [C75, 77, 79, 81, §425.21 ] 99 Acts, ch 152, §15, 40 ; 2001 Acts, ch 24, §51 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1041, §127 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:25 2025 Iowa Code 2026, Section 425.21 (20, 0) https://library.partnertax.ai/us-ia/stat/425.22 [C75, 77, 79, 81, §425.22 ] 2018 Acts, ch 1041, §127 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:25 2025 Iowa Code 2026, Section 425.22 (20, 0) https://library.partnertax.ai/us-ia/stat/425.23 [C71, 73, §425.1(5); C75, 77, 79, 81, §425.23 ] 83 Acts, ch 172, §5 ; 83 Acts, ch 189, §3, 5, 6 ; 84 Acts, ch 1305, §35 ; 88 Acts, ch 1139, §4 ; 90 Acts, ch 1250, §8, 9 ; 91 Acts, ch 267, §524 ; 92 Acts, ch 1016, §13, 42 ; 92 Acts, 2nd Ex, ch 1001, §221 – 223, 225 ; 93 Acts, ch 180, §5, 6, 15, 16, 22, 23 ; 96 Acts, ch 1129, §93 ; 96 Acts, ch 1167, §4, 8 ; 98 Acts, ch 1177, §12 – 14, 16 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1101, §49 ; 2011 Acts, ch 25, §131 – 133 ; 2018 Acts, ch 1041, §127 ; https://library.partnertax.ai/us-ia/stat/425.24 [C75, 77, 79, 81, §425.24 ] 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 177, §129, 131 Referred to in §25B.7 , 427.9 2021 amendment applies to claims under chapter 425, subchapter II , filed on or after January 1, 2022; 2021 Acts, ch 177, §131 Fri Dec 12 20:21:27 2025 Iowa Code 2026, Section 425.24 (25, 0) https://library.partnertax.ai/us-ia/stat/425.25 [C71, 73, §425.1(5); C75, 77, 79, 81, §425.25 ] 84 Acts, ch 1190, §1 ; 2003 Acts, ch 145, §286 ; 2021 Acts, ch 41, §22, 36 ; 2023 Acts, ch 19, §1133 Referred to in §25B.7 , 331.559 , 427.9 Fri Dec 12 20:21:27 2025 Iowa Code 2026, Section 425.25 (21, 0) https://library.partnertax.ai/us-ia/stat/425.26 [C71, 73, §425.1(5); C75, 77, 79, 81, §425.26 ] 83 Acts, ch 111, §3, 4 ; 85 Acts, ch 67, §44 ; 94 Acts, ch 1125, §4, 5 ; 94 Acts, ch 1165, §28 ; 2003 Acts, ch 145, §286 ; 2011 Acts, ch 25, §143 ; 2015 Acts, ch 109, §10, 75 ; 2021 Acts, ch 41, §23, 36 ; 2023 Acts, ch 19, §1134, 1135 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:27 2025 Iowa Code 2026, Section 425.26 (26, 0) https://library.partnertax.ai/us-ia/stat/425.27 [C75, 77, 79, 81, §425.27 ] 84 Acts, ch 1190, §2 ; 88 Acts, ch 1050, §2 ; 2015 Acts, ch 109, §11, 75 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §24, 36 ; 2023 Acts, ch 19, §1136 – 1138 Referred to in §25B.7 , 425.29 , 427.9 Fri Dec 12 20:21:29 2025 Iowa Code 2026, Section 425.27 (25, 0) https://library.partnertax.ai/us-ia/stat/425.28 [C71, 73, §425.1(5); C75, 77, 79, 81, §425.28 ] 94 Acts, ch 1165, §29 ; 99 Acts, ch 139, §1 ; 2003 Acts, ch 145, §286 ; 2019 Acts, ch 24, §104 ; 2021 Acts, ch 41, §25, 36 ; 2023 Acts, ch 19, §1139, 2018 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:29 2025 Iowa Code 2026, Section 425.28 (25, 0) https://library.partnertax.ai/us-ia/stat/425.29 [C71, 73, §425.1(5); C75, 77, 79, 81, §425.29 ] 83 Acts, ch 160, §10 ; 99 Acts, ch 152, §16, 40 ; 2003 Acts, ch 145, §286 ; 2015 Acts, ch 109, §12, 75 ; 2018 Acts, ch 1041, §127 ; 2018 Acts, ch 1161, §18, 20 ; 2021 Acts, ch 41, §26, 36 ; 2023 Acts, ch 19, §1140 Referred to in §25B.7 , 427.9 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:21:29 2025 Iowa Code 2026, Section 425.29 (32, 0) https://library.partnertax.ai/us-ia/stat/425.30 [C75, 77, 79, 81, §425.30 ] 2003 Acts, 1st Ex, ch 2, §194, 205 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §27, 36 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:30 2025 Iowa Code 2026, Section 425.30 (22, 0) https://library.partnertax.ai/us-ia/stat/425.31 [C75, 77, 79, 81, §425.31 ] 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §195, 205 ; 2015 Acts, ch 109, §13, 75 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §28, 36 ; 2023 Acts, ch 19, §1141 Referred to in §25B.7 , 425.27 , 425.34 , 427.9 Fri Dec 12 20:21:30 2025 Iowa Code 2026, Section 425.31 (23, 0) https://library.partnertax.ai/us-ia/stat/425.32 [C75, 77, 79, 81, §425.32 ] 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §29, 36 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:30 2025 Iowa Code 2026, Section 425.32 (21, 0) https://library.partnertax.ai/us-ia/stat/425.33 [C75, 77, 79, 81, §425.33 ] 86 Acts, ch 1241, §33 ; 2003 Acts, ch 145, §286 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §30, 36 ; 2023 Acts, ch 19, §1142 – 1144 Referred to in §25B.7 , 427.9 , 435.33 Fri Dec 12 20:21:32 2025 Iowa Code 2026, Section 425.33 (25, 0) https://library.partnertax.ai/us-ia/stat/425.34 [C75, 77, 79, 81, §425.343 ] 86 Acts, ch 1241, §34 ; 2003 Acts, ch 145, §286 ; 2021 Acts, ch 41, §31, 36 ; 2023 Acts, ch 19, §1145 Referred to in §25B.7 , 427.9 , 435.33 Fri Dec 12 20:21:32 2025 Iowa Code 2026, Section 425.34 (23, 0) https://library.partnertax.ai/us-ia/stat/425.35 [C75, 77, 79, 81, §425.35 ] 2018 Acts, ch 1041, §127 Referred to in §25B.7 , 427.9 , 435.33 Fri Dec 12 20:21:32 2025 Iowa Code 2026, Section 425.35 (20, 0) https://library.partnertax.ai/us-ia/stat/425.36 [C75, 77, 79, 81, §425.36 ] 2018 Acts, ch 1041, §127 Referred to in §25B.7 , 427.9 , 435.33 Fri Dec 12 20:21:33 2025 Iowa Code 2026, Section 425.36 (20, 0) https://library.partnertax.ai/us-ia/stat/425.37 [C75, 77, 79, 81, §425.37 ] 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §32, 36 ; 2023 Acts, ch 19, §1146 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:33 2025 Iowa Code 2026, Section 425.37 (22, 0) https://library.partnertax.ai/us-ia/stat/425.39 [C75, 77, 79, 81, §425.39 ] 86 Acts, ch 1244, §51 ; 93 Acts, ch 180, §8 ; 97 Acts, ch 206, §7, 8, 10 ; 2003 Acts, ch 145, §286 ; 2011 Acts, ch 25, §134 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §33, 36 ; 2021 Acts, ch 177, §130, 131 ; 2023 Acts, ch 19, §1147 Referred to in §25B.7 , 425.19 2021 amendment to subsection 1 by 2021 Acts, ch 177, §130 applies to claims under chapter 425, subchapter II , filed on or after January 1, 2022; 2021 Acts, ch 177, §131 Fri Dec 12 20:21:35 2025 Iowa Code https://library.partnertax.ai/us-ia/stat/425.40 ; 97 Acts, ch 23, §48 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §34, 36 ; 2021 Acts, ch 174, §20, 34, 39 ; 2023 Acts, ch 19, §1148 Referred to in §25B.7 , 425.23 Fri Dec 12 20:21:35 2025 Iowa Code 2026, Section 425.40 (26, 0) https://library.partnertax.ai/us-ia/stat/426.1 [C39, § 6943.156; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.1 ] 93 Acts, ch 180, §11 Referred to in §425A .1 , 426.7 , 441.73 Fri Dec 12 20:21:41 2025 Iowa Code 2026, Section 426.1 (18, 0) https://library.partnertax.ai/us-ia/stat/426.2 [C39, § 6943.165; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.2 ] Fri Dec 12 20:21:41 2025 Iowa Code 2026, Section 426.2 (18, 0) https://library.partnertax.ai/us-ia/stat/426.3 [C39, § 6943.157, 6943.164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.3 ] Fri Dec 12 20:21:42 2025 Iowa Code 2026, Section 426.3 (18, 0) https://library.partnertax.ai/us-ia/stat/426.6 [C39, § 6943.160 – 6943.163; C46, §426.4 – 426.6; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.6 ] 86 Acts, ch 1245, §442 ; 2001 Acts, ch 143, §3 ; 2002 Acts, ch 1119, §54 ; 2003 Acts, ch 145, §286 ; 2021 Acts, ch 76, §150 Referred to in §331.401 , 426.7 Fri Dec 12 20:21:43 2025 Iowa Code 2026, Section 426.6 (19, 0) https://library.partnertax.ai/us-ia/stat/426.7 [C39, § 6943.157; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.7 ] 83 Acts, ch 172, §6 ; 86 Acts, ch 1244, §52 ; 2001 Acts, ch 143, §4 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1101, §52 Fri Dec 12 20:21:44 2025 Iowa Code 2026, Section 426.7 (18, 0) https://library.partnertax.ai/us-ia/stat/426.8 [C39, § 6943.158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.8 ] 86 Acts, ch 1245, §443 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1101, §53 Referred to in §331.559 Fri Dec 12 20:21:44 2025 Iowa Code 2026, Section 426.8 (18, 0) https://library.partnertax.ai/us-ia/stat/426.10 [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.10 ] 86 Acts, ch 1245, §444 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:21:45 2025 Iowa Code 2026, Section 426.10 (18, 0) https://library.partnertax.ai/us-ia/stat/427.1 [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1 ] 2. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1 ; 81 Acts, ch 31, §8 ] 3, 4. [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6944; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.1 ] 5. [SS15, §1304; C24, 27, 31, 35 https://library.partnertax.ai/us-ia/stat/427.2 [C73, §809; C97, §1344; C24, 27, 31, 35, 39, § 6945; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.2 ; 82 Acts, ch 1183, §1 ] 86 Acts, ch 1153, §1 ; 87 Acts, ch 40, §1 ; 2016 Acts, ch 1011, §121 Fri Dec 12 20:22:07 2025 Iowa Code 2026, Section 427.2 (22, 0) https://library.partnertax.ai/us-ia/stat/427.2A ; 2002 Acts, ch 1119, §168 ; 2019 Acts, ch 24, §104 Fri Dec 12 20:22:09 2025 Iowa Code 2026, Section 427.2A (21, 0) https://library.partnertax.ai/us-ia/stat/427.3 ; 2007 Acts, ch 186, §27, 30 Fri Dec 12 20:22:10 2025 Iowa Code 2026, Section 427.3 (22, 0) https://library.partnertax.ai/us-ia/stat/427.8 [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6950; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.8 ] 84 Acts, ch 1219, §33 ; 88 Acts, ch 1031, §1 ; 89 Acts, ch 296, §47 ; 91 Acts, ch 191, §20 ; 92 Acts, ch 1016, §14 Referred to in §331.402 , 420.207 , 425.17 , 427.9 , 427.10 , 445.1 , 447.9 F or definitions applicable to this section, see §445.1 Fri Dec 12 20:22:17 2025 Iowa Code 2026, Section 427.8 (22, 0) https://library.partnertax.ai/us-ia/stat/427.9 [C35, §6950-g1; C39, § 6950.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.9 ] 83 Acts, ch 96, §157, 159 ; 88 Acts, ch 1031, §2 ; 91 Acts, ch 191, §21 ; 92 Acts, ch 1016, §15 ; 95 Acts, ch 151, §1 ; 97 Acts, ch 121, §14 ; 2019 Acts, ch 59, §128 ; 2023 Acts, ch 19, §1152 Referred to in §331.401 , 420.207 , 425.17 , 427.10 , 427.11 , 445.1 , 447.9 F or definitions applicable to this section, see §445.1 Fri Dec 12 20:22:18 2025 Iowa Code 2026, Section 427.9 (22, 0) https://library.partnertax.ai/us-ia/stat/427.10 [C51, §455; R60, §711; C73, §797; C97, §1304; SS15, §1304; C24, 27, 31, 35, 39, § 6951; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.10 ] 84 Acts, ch 1219, §34 ; 91 Acts, ch 191, §22 ; 92 Acts, ch 1016, §16 Referred to in §331.402 , 420.207 , 445.1 , 447.9 F or definitions applicable to this section, see §445.1 Fri Dec 12 20:22:19 2025 Iowa Code 2026, Section 427.10 (20, 0) https://library.partnertax.ai/us-ia/stat/427.11 [C24, 27, 31, 35, 39, § 6952; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.11 ] 91 Acts, ch 191, §23 ; 92 Acts, ch 1016, §17 ; 2001 Acts, ch 153, §15 ; 2001 Acts, ch 176, §80 Referred to in §420.207 , 445.1 , 447.9 F or definitions applicable to this section, see §445.1 Fri Dec 12 20:22:19 2025 Iowa Code 2026, Section 427.11 (20, 0) https://library.partnertax.ai/us-ia/stat/427.12 [C31, 35, §6952-d1; C39, § 6952.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.12 ] 84 Acts, ch 1219, §35 ; 91 Acts, ch 191, §24 ; 2011 Acts, ch 25, §143 Referred to in §331.559 , 445.1 , 447.9 F or definitions applicable to this section, see §445.1 Fri Dec 12 20:22:20 2025 Iowa Code 2026, Section 427.12 (24, 0) https://library.partnertax.ai/us-ia/stat/427.13 [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, § 6953; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.13 ] 89 Acts, ch 296, §48 ; 2019 Acts, ch 24, §52 Bridges taxed, §434.20 Fri Dec 12 20:22:21 2025 Iowa Code 2026, Section 427.13 (23, 0) https://library.partnertax.ai/us-ia/stat/427.14 [C51, §456; R60, §712; C73, §801; C97, §1308; C24, 27, 31, 35, 39, § 6954; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.14 ] Fri Dec 12 20:22:21 2025 Iowa Code 2026, Section 427.14 (20, 0) https://library.partnertax.ai/us-ia/stat/427.15 [C97, §1351; C24, 27, 31, 35, 39, § 6955; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.15 ] Fri Dec 12 20:22:22 2025 Iowa Code 2026, Section 427.15 (20, 0) https://library.partnertax.ai/us-ia/stat/427.16 ; 2001 Acts, ch 150, §15, 26 ; 2003 Acts, ch 145, §286 ; 2023 Acts, ch 19, §1420, 2120 Referred to in §15.121 Fri Dec 12 20:22:23 2025 Iowa Code 2026, Section 427.16 (24, 0) https://library.partnertax.ai/us-ia/stat/427.18 Referred to in §445.28 Fri Dec 12 20:22:24 2025 Iowa Code 2026, Section 427.18 (20, 0) https://library.partnertax.ai/us-ia/stat/427.19 2026-05-25 https://library.partnertax.ai/us-ia/stat/428A.1 [C66, 71, 73, 75, 77, 79, 81 , S81, §428A .1 ; 81 Acts, ch 141, §1 ; 82 Acts, ch 1027, §1 ] 85 Acts, ch 96, §1 ; 87 Acts, ch 133, §1 ; 87 Acts, ch 198, §4 ; 89 Acts, ch 271, §1 ; 91 Acts, ch 267, §317 ; 92 Acts, ch 1073, §12 ; 92 Acts, ch 1212, §35 ; 96 Acts, ch 1167, §6 ; 99 Acts, ch 175, §1 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1041, §93 ; 2020 Acts, ch 1118, §22 ; 2021 Acts, ch 80, §271 Referred to in §428A .2 , 428A .4 Fri Dec 12 20:24:23 2025 Iowa Code 2026, Section 428A .1 (26, 3) https://library.partnertax.ai/us-ia/stat/428A.2 [C66, 71, 73, 75, 77, 79, 81, §428A .2 ; 82 Acts, ch 1027, §2 – 4 ] 87 Acts, ch 198, §5 ; 89 Acts, ch 271, §2 ; 91 Acts, ch 191, §25 ; 95 Acts, ch 175, §1 ; 96 Acts, ch 1170, §1 ; 2023 Acts, ch 121, §1 Referred to in §428A .1 , 428A .4 , 455B.172 Fri Dec 12 20:24:24 2025 Iowa Code 2026, Section 428A .2 (19, 0) https://library.partnertax.ai/us-ia/stat/428A.3 [C66, 71, 73, 75, 77, 79, 81, §428A .3 ] Fri Dec 12 20:24:24 2025 Iowa Code 2026, Section 428A .3 (18, 0) https://library.partnertax.ai/us-ia/stat/428A.4 [C66, 71, 73, 75, 77, 79, 81, §428A .4 ] 83 Acts, ch 135, §1 ; 87 Acts, ch 133, §2 ; 2009 Acts, ch 27, §16 Fri Dec 12 20:24:26 2025 Iowa Code 2026, Section 428A .4 (21, 2) https://library.partnertax.ai/us-ia/stat/428A.5 [C66, 71, 73, 75, 77, 79, 81, §428A .5 ] 83 Acts, ch 135, §2 ; 99 Acts, ch 175, §2 ; 2001 Acts, ch 44, §19 ; 2003 Acts, ch 145, §286 ; 2009 Acts, ch 27, §17 Referred to in §428A .1 Fri Dec 12 20:24:26 2025 Iowa Code 2026, Section 428A .5 (18, 0) https://library.partnertax.ai/us-ia/stat/428A.7 [C66, 71, 73, 75, 77, 79, 81, §428A .7 ] 83 Acts, ch 135, §3 ; 2003 Acts, ch 145, §286 ; 2009 Acts, ch 112, §1 Fri Dec 12 20:24:27 2025 Iowa Code 2026, Section 428A .7 (18, 0) https://library.partnertax.ai/us-ia/stat/428A.8 [C66, 71, 73, 75, 77, 79, 81, §428A .8 ] 83 Acts, ch 123, §176, 209 ; 83 Acts, ch 135, §4 ; 91 Acts, ch 267, §318 ; 94 Acts, ch 1201, §28 ; 97 Acts, ch 201, §22 ; 2001 Acts, ch 150, §18 ; 2003 Acts, ch 145, §286 ; 2008 Acts, ch 1179, §56 ; 2010 Acts, ch 1031, §266 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 177, §17 ; 2022 Acts, ch 1061, §23, 24 Referred to in §16.41 , 331.427 Fri Dec 12 20:24:29 2025 Iowa Code 2026, Section 428A .8 (25, 0) https://library.partnertax.ai/us-ia/stat/428A.9 ; 2022 Acts, ch 1061, §25 ; 2023 Acts, ch 64, §68 Fri Dec 12 20:24:29 2025 Iowa Code 2026, Section 428A .9 (20, 0) https://library.partnertax.ai/us-ia/stat/428A.10 [C66, 71, 73, 75, 77, 79, 81, §428A .10 ] 83 Acts, ch 135, §5 Fri Dec 12 20:24:31 2025 Iowa Code 2026, Section 428A .10 (18, 0) https://library.partnertax.ai/us-ia/stat/428A.11 [C66, 71, 73, 75, 77, 79, 81, §428A .11 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:24:31 2025 Iowa Code 2026, Section 428A .11 (18, 0) https://library.partnertax.ai/us-ia/stat/428A.13 [C66, 71, 73, 75, 77, 79, 81, §428A .13 ] Fri Dec 12 20:24:32 2025 Iowa Code 2026, Section 428A .13 (18, 0) https://library.partnertax.ai/us-ia/stat/428A.15 [C79, 81, §428A .15 ] Fri Dec 12 20:24:34 2025 Iowa Code 2026, Section 428A .15 (18, 0) https://library.partnertax.ai/us-ia/stat/432.1 [C51, §464; R60, §718; C73, §807; C97, §1333; S13, §1333, 1333-d; C24, 27, 31, 35, 39, § 7021, 7022, 7025; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.1 ; 81 Acts, ch 142, §1 ; 82 Acts, ch 1231, §1 ] 88 Acts, ch 1159, §1 ; 2002 Acts, ch 1119, §169 ; 2002 Acts, ch 1158, §2 – 6 ; 2003 Acts, ch 108, §73 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1175, §337, 338, 348 ; 2005 Acts, ch 70, §2 ; 2006 Acts, ch 1117, §3 ; 2007 Acts, ch 137, §2 ; 2012 Acts, ch 1025, §17, 22 ; 2023 Acts, ch 107, §1 https://library.partnertax.ai/us-ia/stat/432.1A ; 2024 Acts, ch 1086, §1, 2 ; 2025 Acts, ch 168, §30 Referred to in §521J.7 , 521J.9 , 521J.12 , 521J.17 , 521J.22 NEW subsection 8 Fri Dec 12 20:24:39 2025 Iowa Code 2026, Section 432.1A (7, 1) https://library.partnertax.ai/us-ia/stat/432.1B ; 2025 Acts, ch 135, §51 – 53 Referred to in §249A .13 , 432.1 , 514B.31 2025 amendment to subsection 1 applies retroactively to January 1, 2024; 2025 Acts, ch 135, §53 Subsection 1 amended Fri Dec 12 20:24:40 2025 Iowa Code 2026, Section 432.1B (9, 2) https://library.partnertax.ai/us-ia/stat/432.2 ; 2002 Acts, ch 1158, §7 ; 2003 Acts, ch 145, §286 Referred to in §432.1 Fri Dec 12 20:24:40 2025 Iowa Code 2026, Section 432.2 (21, 0) https://library.partnertax.ai/us-ia/stat/432.3 [C73, §807; C97, §1333; S13, §1333; C24, 27, 31, 35, 39, § 7023; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.3 ; 81 Acts, ch 142, §2 ] Fri Dec 12 20:24:41 2025 Iowa Code 2026, Section 432.3 (20, 0) https://library.partnertax.ai/us-ia/stat/432.4 [C97, §1333; S13, §1333; C24, 27, 31, 35, 39, § 7024; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.4 ] Fri Dec 12 20:24:41 2025 Iowa Code 2026, Section 432.4 (20, 0) https://library.partnertax.ai/us-ia/stat/432.5 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1110, §4 ; 2006 Acts, ch 1117, §4 Referred to in §515E.4 Fri Dec 12 20:24:42 2025 Iowa Code 2026, Section 432.5 (21, 0) https://library.partnertax.ai/us-ia/stat/432.6 [S13, §1333-b; C24, 27, 31, 35, 39, § 7027; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.6 ] Referred to in §432.7 Fri Dec 12 20:24:42 2025 Iowa Code 2026, Section 432.6 (20, 0) https://library.partnertax.ai/us-ia/stat/432.7 [S13, §1333-b; C24, 27, 31, 35, 39, § 7028; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.7 ] 89 Acts, ch 296, §58 Fri Dec 12 20:24:42 2025 Iowa Code 2026, Section 432.7 (20, 0) https://library.partnertax.ai/us-ia/stat/432.9 [S13, §1333-c; C24, 27, 31, 35, 39, § 7030; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §432.9 ] Fri Dec 12 20:24:43 2025 Iowa Code 2026, Section 432.9 (20, 0) https://library.partnertax.ai/us-ia/stat/432.10 [C71, 73, 75, 77, 79, 81, §432.10 ] 2003 Acts, ch 145, §286 Referred to in §432.1B Fri Dec 12 20:24:44 2025 Iowa Code 2026, Section 432.10 (20, 0) https://library.partnertax.ai/us-ia/stat/432.11 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12A ; 2007 Acts, ch 165, §7, 9 ; 2014 Acts, ch 1118, §11, 12 ; 2015 Acts, ch 30, §122 ; 2017 Acts, ch 29, §124 Fri Dec 12 20:24:45 2025 Iowa Code 2026, Section 432.12A (32, 0) https://library.partnertax.ai/us-ia/stat/432.12B 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12C ; 2006 Acts, ch 1158, §60 ; 2013 Acts, ch 70, §21 ; 2013 Acts, ch 90, §106 ; 2014 Acts, ch 1130, §40 ; 2015 Acts, ch 138, §123, 126, 127 ; 2025 Acts, ch 136, §53, 59, 75 F or preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see 2025 Acts, ch 136, §58 2025 amendment to subsection 2 effective December 31, 2025; 2025 Acts, ch 136, §59 Section amended Fri Dec 12 20:24:46 2025 Iowa Code 2026, Section 432.12C (34, 3) https://library.partnertax.ai/us-ia/stat/432.12D 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12E ; 2005 Acts, ch 160, §5, 14 Fri Dec 12 20:24:47 2025 Iowa Code 2026, Section 432.12E (20, 0) https://library.partnertax.ai/us-ia/stat/432.12F 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12G 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12H ; 2025 Acts, ch 136, §59 Fri Dec 12 20:24:48 2025 Iowa Code 2026, Section 432.12H (23, 3) https://library.partnertax.ai/us-ia/stat/432.12I 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12J 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12K 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12L ; 2009 Acts, ch 41, §129 Fri Dec 12 20:24:50 2025 Iowa Code 2026, Section 432.12L (21, 0) https://library.partnertax.ai/us-ia/stat/432.12M 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12N 2026-05-25 https://library.partnertax.ai/us-ia/stat/432.12O ; 2025 Acts, ch 136, §85 Section applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28 Section amended Fri Dec 12 20:24:51 2025 Iowa Code 2026, Section 432.12O (5, 1) https://library.partnertax.ai/us-ia/stat/423.14 ; 2006 Acts, ch 1142, §83 ; 2008 Acts, ch 1113, §43 ; 2010 Acts, ch 1108, §5, 15 ; 2018 Acts, ch 1161, §202, 229 ; 2021 Acts, ch 151, §6 ; 2022 Acts, ch 1138, §11 Referred to in §99G.30A , 321.105A , 331.557 , 421.26 , 423.14A , 423.33 , 423.35 , 423.57 , 423.58 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:25 2025 Iowa Code 2026, Section 423.14 (30, 0) https://library.partnertax.ai/us-ia/stat/423.14A ; 2019 Acts, ch 152, §25 – 29, 35 ; 2022 Acts, ch 1138, §12 Referred to in §421.26 , 423.1 , 423.3 , 423.14B , 423.15 , 423.33 , 423.57 , 423.58 , 423B.6 Fri Dec 12 20:20:25 2025 Iowa Code 2026, Section 423.14A (15, 0) https://library.partnertax.ai/us-ia/stat/423.14B Referred to in §423.57 , 423.58 Fri Dec 12 20:20:27 2025 Iowa Code 2026, Section 423.14B (10, 0) https://library.partnertax.ai/us-ia/stat/423.15 ; 2005 Acts, ch 140, §12 ; 2011 Acts, ch 92, §8 ; 2018 Acts, ch 1161, §205, 206, 229 Referred to in §99G.30A , 423.14A , 423.16 , 423.17 , 423.19 , 423.20 , 423.57 , 423B.5 , 423B.6 , 423C.4 Fri Dec 12 20:20:28 2025 Iowa Code 2026, Section 423.15 (31, 0) https://library.partnertax.ai/us-ia/stat/423.16 ; 2007 Acts, ch 179, §2 ; 2010 Acts, ch 1108, §6, 15 Referred to in §423.14A , 423.15 , 423.57 Fri Dec 12 20:20:28 2025 Iowa Code 2026, Section 423.16 (27, 0) https://library.partnertax.ai/us-ia/stat/423.17 Referred to in §423.14A , 423.16 , 423.57 , 423B.5 Fri Dec 12 20:20:29 2025 Iowa Code 2026, Section 423.17 (25, 0) https://library.partnertax.ai/us-ia/stat/423.18 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.19 ; 2011 Acts, ch 92, §9 Referred to in §423.14A , 423.16 , 423.57 , 423B.5 Fri Dec 12 20:20:30 2025 Iowa Code 2026, Section 423.19 (24, 0) https://library.partnertax.ai/us-ia/stat/423.20 ; 2006 Acts, ch 1158, §72 – 74, 80 Referred to in §34A .7B , 423.14A , 423.16 , 423.57 , 423B.5 Fri Dec 12 20:20:30 2025 Iowa Code 2026, Section 423.20 (25, 0) https://library.partnertax.ai/us-ia/stat/423.21 Referred to in §423.53 , 423.57 Fri Dec 12 20:20:30 2025 Iowa Code 2026, Section 423.21 (25, 0) https://library.partnertax.ai/us-ia/stat/423.22 ; 2018 Acts, ch 1161, §207, 229 Referred to in §423.19 , 423.26A , 423.57 Fri Dec 12 20:20:31 2025 Iowa Code 2026, Section 423.22 (26, 0) https://library.partnertax.ai/us-ia/stat/423.23 Referred to in §99G.30A , 321.105A , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:32 2025 Iowa Code 2026, Section 423.23 (25, 0) https://library.partnertax.ai/us-ia/stat/423.24 Referred to in §99G.30A , 321.105A , 423.14 , 423.40 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:32 2025 Iowa Code 2026, Section 423.24 (25, 0) https://library.partnertax.ai/us-ia/stat/423.24A 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.25 Referred to in §99G.30A , 321.105A , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:33 2025 Iowa Code 2026, Section 423.25 (25, 0) https://library.partnertax.ai/us-ia/stat/423.26 ; 2008 Acts, ch 1113, §44 ; 2010 Acts, ch 1108, §7, 15 Referred to in §312.1 , 321.20 , 331.557 , 423.5 , 423.14 , 423.36 , 423.43 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:20:33 2025 Iowa Code 2026, Section 423.26 (28, 0) https://library.partnertax.ai/us-ia/stat/423.26A Referred to in §103A .55 , 312.1 , 321.20 , 331.557 , 423.36 , 423.43 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:20:35 2025 Iowa Code 2026, Section 423.26A (25, 0) https://library.partnertax.ai/us-ia/stat/423.27 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.28 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.29 ; 2015 Acts, ch 29, §55 ; 2018 Acts, ch 1161, §208, 229 ; 2020 Acts, ch 1118, §46 Referred to in §421.26 , 423.14 , 423.14A , 423.33 , 423.57 , 423.58 Fri Dec 12 20:20:36 2025 Iowa Code 2026, Section 423.29 (29, 1) https://library.partnertax.ai/us-ia/stat/423.30 ; 2015 Acts, ch 30, §121 ; 2018 Acts, ch 1161, §209, 229 Referred to in §423.14 Fri Dec 12 20:20:36 2025 Iowa Code 2026, Section 423.30 (26, 0) https://library.partnertax.ai/us-ia/stat/423.31 ; 2008 Acts, ch 1172, §23 ; 2012 Acts, ch 1066, §3 ; 2018 Acts, ch 1161, §210, 211, 229 ; 2021 Acts, ch 86, §72 ; 2022 Acts, ch 1138, §13, 14 ; 2025 Acts, ch 61, §1 – 4 Referred to in §99G.30A , 421.26 , 423.14 , 423.33 , 423.34 , 423.36 , 423.45 , 423.57 , 423.58 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 A uthority of department of revenue to convert, renumber , or combine existing permits for taxpayers holding multiple permits; 2022 Acts, ch 1138, §37 Subsection 1, paragraph a amended Subs https://library.partnertax.ai/us-ia/stat/423.32 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.33 ; 2005 Acts, ch 19, §55 ; 2006 Acts, ch 1158, §50 ; 2007 Acts, ch 179, §3, 10 ; 2016 Acts, ch 1095, §10, 14 ; 2018 Acts, ch 1161, §213, 214, 229 ; 2020 Acts, ch 1118, §47 ; 2022 Acts, ch 1138, §15, 16 ; 2023 Acts, ch 115, §28, 29, 40 Referred to in §99G.30A , 321.105A , 421.26 , 421.28 , 423.14 , 423.34 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:38 2025 Iowa Code 2026, Section 423.33 (39, 4) https://library.partnertax.ai/us-ia/stat/423.34 ; 2018 Acts, ch 1161, §215, 229 ; 2019 Acts, ch 59, §126 ; 2022 Acts, ch 1138, §17 Referred to in §99G.30A , 421.26 , 423.14 , 423.57 , 423B.6 , 423D.4 , 423G.5 Fri Dec 12 20:20:38 2025 Iowa Code 2026, Section 423.34 (27, 0) https://library.partnertax.ai/us-ia/stat/423.34A Referred to in §99G.30A , 423.33 , 423.57 , 423B.6 , 423D.4 , 423G.5 Fri Dec 12 20:20:39 2025 Iowa Code 2026, Section 423.34A (24, 0) https://library.partnertax.ai/us-ia/stat/423.35 Referred to in §99G.30A , 321.105A , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 452A .23 Fri Dec 12 20:20:39 2025 Iowa Code 2026, Section 423.35 (24, 0) https://library.partnertax.ai/us-ia/stat/423.36 ; 2008 Acts, ch 1113, §113 ; 2008 Acts, ch 1134, §66 ; 2008 Acts, ch 1184, §57 ; 2010 Acts, ch 1108, §9, 15 ; 2012 Acts, ch 1110, §20 ; 2013 Acts, ch 122, §3 ; 2018 Acts, ch 1161, §216 – 219, 229 ; 2022 Acts, ch 1138, §18 – 20 ; 2025 Acts, ch 148, §17 Referred to in §423.31 , 423.40 , 423.58 , 423B.5 Subsection 9, paragraph a amended Fri Dec 12 20:20:40 2025 Iowa Code 2026, Section 423.36 (34, 1) https://library.partnertax.ai/us-ia/stat/423.37 ; 2006 Acts, ch 1158, §51 ; 2013 Acts, ch 110, §2 ; 2020 Acts, ch 1118, §21, 31 ; 2023 Acts, ch 115, §30, 31, 40 Referred to in §99G.30A , 321.105A , 421.10 , 423.33 , 423.45 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 452A .23 , 453A .28 , 453A .46 Fri Dec 12 20:20:41 2025 Iowa Code 2026, Section 423.37 (37, 3) https://library.partnertax.ai/us-ia/stat/423.38 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.39 Referred to in §99G.30A , 321.105A , 423.33 , 423.45 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:41 2025 Iowa Code 2026, Section 423.39 (25, 0) https://library.partnertax.ai/us-ia/stat/423.40 ; 2018 Acts, ch 1161, §220, 229 ; 2022 Acts, ch 1138, §21 Referred to in §99G.30A , 321.105A , 423.26 , 423.33 , 423.45 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:42 2025 Iowa Code 2026, Section 423.40 (28, 0) https://library.partnertax.ai/us-ia/stat/423.41 ; 2007 Acts, ch 186, §23 ; 2018 Acts, ch 1161, §221, 229 Referred to in §99G.30A , 321.105A , 423.33 , 423.45 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:42 2025 Iowa Code 2026, Section 423.41 (25, 0) https://library.partnertax.ai/us-ia/stat/423.42 Referred to in §99G.30A , 321.105A , 421.17 , 423.26 , 423.33 , 423.45 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:20:43 2025 Iowa Code 2026, Section 423.42 (24, 0) https://library.partnertax.ai/us-ia/stat/423.43 ; 2005 Acts, ch 140, §13 ; 2008 Acts, ch 1113, §45, 125, 129 ; 2010 Acts, ch 1108, §10, 15 ; 2019 Acts, ch 166, §10 ; 2025 Acts, ch 148, §84, 85, 87 Referred to in §321.145 , 423.57 Subsection 1, paragraph a amended NEW subsection 3 Fri Dec 12 20:20:44 2025 Iowa Code 2026, Section 423.43 (28, 1) https://library.partnertax.ai/us-ia/stat/423.44 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.45 ; 2006 Acts, ch 1158, §75, 76, 80 ; 2018 Acts, ch 1161, §222, 229 ; 2022 Acts, ch 1138, §22, 23 ; 2023 Acts, ch 115, §32, 33, 40 Referred to in §321.105A , 423.33 , 423.57 , 423C.4 Fri Dec 12 20:20:45 2025 Iowa Code 2026, Section 423.45 (29, 0) https://library.partnertax.ai/us-ia/stat/423.46 ; 2010 Acts, ch 1145, §11, 17 Referred to in §99G.30A , 423.57 , 423B.6 , 423C.4 Fri Dec 12 20:20:45 2025 Iowa Code 2026, Section 423.46 (26, 0) https://library.partnertax.ai/us-ia/stat/423.47 Referred to in §15.355 , 15.495 , 15.507 , 99G.30A , 321.105A , 423.21 , 423.57 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 476B.2 , 476B.7 , 476C.6 Fri Dec 12 20:20:46 2025 Iowa Code 2026, Section 423.47 (24, 0) https://library.partnertax.ai/us-ia/stat/423.48 ; 2010 Acts, ch 1145, §12 – 14, 17 ; 2019 Acts, ch 152, §30 ; 2022 Acts, ch 1138, §52 Referred to in §423.49 Fri Dec 12 20:20:47 2025 Iowa Code 2026, Section 423.48 (31, 0) https://library.partnertax.ai/us-ia/stat/423.49 ; 2010 Acts, ch 1145, §15, 17 ; 2012 Acts, ch 1066, §4, 5 Referred to in §423.31 Fri Dec 12 20:20:47 2025 Iowa Code 2026, Section 423.49 (27, 0) https://library.partnertax.ai/us-ia/stat/423.50 ; 2010 Acts, ch 1145, §16, 17 ; 2011 Acts, ch 92, §10, 11 ; 2022 Acts, ch 1061, §64 ; 2022 Acts, ch 1138, §24 Fri Dec 12 20:20:47 2025 Iowa Code 2026, Section 423.50 (34, 0) https://library.partnertax.ai/us-ia/stat/423.51 ; 2006 Acts, ch 1158, §77, 78, 80 ; 2007 Acts, ch 179, §7 Fri Dec 12 20:20:48 2025 Iowa Code 2026, Section 423.51 (24, 0) https://library.partnertax.ai/us-ia/stat/423.52 ; 2006 Acts, ch 1158, §79, 80 ; 2012 Acts, ch 1066, §6 ; 2015 Acts, ch 94, §2 Referred to in §423.34A Fri Dec 12 20:20:49 2025 Iowa Code 2026, Section 423.52 (26, 0) https://library.partnertax.ai/us-ia/stat/423.53 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.54 Referred to in §423.48 Fri Dec 12 20:20:50 2025 Iowa Code 2026, Section 423.54 (25, 0) https://library.partnertax.ai/us-ia/stat/423.55 Referred to in §423.34A Fri Dec 12 20:20:50 2025 Iowa Code 2026, Section 423.55 (24, 0) https://library.partnertax.ai/us-ia/stat/423.56 ; 2005 Acts, ch 3, §69 ; 2013 Acts, ch 90, §257 Fri Dec 12 20:20:50 2025 Iowa Code 2026, Section 423.56 (25, 0) https://library.partnertax.ai/us-ia/stat/423.57 ; 2007 Acts, ch 179, §5, 6, 10 ; 2008 Acts, ch 1113, §114, 122, 131 ; 2012 Acts, ch 1110, §21 ; 2018 Acts, ch 1161, §223, 229 ; 2022 Acts, ch 1138, §25 ; 2023 Acts, ch 115, §34, 40 Fri Dec 12 20:20:51 2025 Iowa Code 2026, Section 423.57 (27, 0) https://library.partnertax.ai/us-ia/stat/423.58 ; 2018 Acts, ch 1161, §224, 229 ; 2022 Acts, ch 1138, §26 Fri Dec 12 20:20:52 2025 Iowa Code 2026, Section 423.58 (15, 0) https://library.partnertax.ai/us-ia/stat/423A.1 2026-05-25 https://library.partnertax.ai/us-ia/stat/423A.2 ; 2009 Acts, ch 179, §137 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1161, §246, 255, 256 Referred to in §15J.2 , 80.45A Legislative intent regarding definition of lodging; 2018 Acts, ch 1161, §254 Fri Dec 12 20:20:53 2025 Iowa Code 2026, Section 423A .2 (26, 0) https://library.partnertax.ai/us-ia/stat/423A.3 ; 2006 Acts, ch 1010, §103 ; 2018 Acts, ch 1161, §247, 255 Referred to in §15J.2 , 15J.5 , 423A .5A Fri Dec 12 20:20:53 2025 Iowa Code 2026, Section 423A .3 (18, 0) https://library.partnertax.ai/us-ia/stat/423A.4 ; 2007 Acts, ch 186, §24 ; 2008 Acts, ch 1115, §105 ; 2017 Acts, ch 158, §2 ; 2018 Acts, ch 1161, §248, 255 Referred to in §423A .5A , 423A .7 Fri Dec 12 20:20:53 2025 Iowa Code 2026, Section 423A .4 (20, 0) https://library.partnertax.ai/us-ia/stat/423A.5 ; 2008 Acts, ch 1184, §58, 59 ; 2009 Acts, ch 179, §138, 139 ; 2018 Acts, ch 1161, §249, 255 ; 2020 Acts, ch 1081, §1, 2 Fri Dec 12 20:20:54 2025 Iowa Code 2026, Section 423A .5 (19, 0) https://library.partnertax.ai/us-ia/stat/423A.5A Referred to in §423A .3 , 423A .4 Fri Dec 12 20:20:54 2025 Iowa Code 2026, Section 423A .5A (8, 0) https://library.partnertax.ai/us-ia/stat/423A.6 ; 2007 Acts, ch 126, §70 ; 2013 Acts, ch 119, §10 ; 2014 Acts, ch 1092, §91 ; 2014 Acts, ch 1093, §23 ; 2017 Acts, ch 158, §3 ; 2018 Acts, ch 1161, §251, 255 ; 2022 Acts, ch 1138, §27 Referred to in §15J.4 , 15J.5 , 15J.6 , 423A .7 Fri Dec 12 20:20:55 2025 Iowa Code 2026, Section 423A .6 (28, 0) https://library.partnertax.ai/us-ia/stat/423A.7 ; 2011 Acts, ch 25, §143 ; 2017 Acts, ch 158, §4 – 6 ; 2018 Acts, ch 1041, §127 Referred to in §331.427 , 423A .4 , 423A .6 Fri Dec 12 20:20:56 2025 Iowa Code 2026, Section 423A .7 (26, 0) https://library.partnertax.ai/us-ia/stat/423B.1 ; 85 Acts, ch 198, §6 CS85, §422B.1 86 Acts, ch 1199, §2 – 6 ; 89 Acts, ch 146, §1 ; 89 Acts, ch 276, §1 ; 90 Acts, ch 1256, §21 ; 92 Acts, ch 1063, §1 ; 93 Acts, ch 143, §50 ; 95 Acts, ch 67, §53 ; 95 Acts, ch 186, §1 – 4, 9 ; 96 Acts, ch 1079, §22, 23 ; 99 Acts, ch 156, §5 – 11, 23 ; 2000 Acts, ch 1058, §36 ; 2002 Acts, ch 1119, §166 ; 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423B.1 2006 Acts, ch 1158, §52 – 54 ; 2007 Acts, ch 186, §25 ; 2008 Acts, ch 1115, §68, 71 https://library.partnertax.ai/us-ia/stat/423B.2 2026-05-25 https://library.partnertax.ai/us-ia/stat/423B.3 ; 2019 Acts, ch 24, §104 Fri Dec 12 20:20:58 2025 Iowa Code 2026, Section 423B.3 (23, 0) https://library.partnertax.ai/us-ia/stat/423B.4 ; 2015 Acts, ch 29, §114 Fri Dec 12 20:20:58 2025 Iowa Code 2026, Section 423B.4 (20, 0) https://library.partnertax.ai/us-ia/stat/423B.5 ; 86 Acts, ch 1199, §7 ; 88 Acts, ch 1154, §3 ; 89 Acts, ch 276, §2 ; 95 Acts, ch 83, §13 ; 99 Acts, ch 151, §30 – 32 ; 99 Acts, ch 156, §12 ; 2001 Acts, ch 116, §13 ; 2003 Acts, ch 178, §113, 121 ; 2003 Acts, ch 179, §142 ; 2003 Acts, 1st Ex, ch 2, §187, 203, 205 C2005, §423B.5 2005 Acts, ch 3, §70 ; 2005 Acts, ch 140, §14, 16, 26, 31 ; 2006 Acts, ch 1010, §104 ; 2006 Acts, ch 1158, §55 ; 2016 Acts, ch 1011, §121 ; 2018 Acts, ch 1161, §225, 229, 239, 245 ; 2019 Acts, ch 151, §21, 46 ; 2022 Acts https://library.partnertax.ai/us-ia/stat/423B.6 ; 89 Acts, ch 276, §3 ; 97 Acts, ch 145, §1 ; 99 Acts, ch 151, §33, 89 ; 99 Acts, ch 156, §13, 23 ; 2001 Acts, ch 116, §14 ; 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §188, 203, 205 ; 2004 Acts, ch 1073, §21 C2005, §423B.6 2008 Acts, ch 1032, §53 ; 2018 Acts, ch 1161, §226, 229, 240, 245 ; 2022 Acts, ch 1138, §29 Referred to in §28A .17 , 423B.1 Fri Dec 12 20:20:59 2025 Iowa Code 2026, Section 423B.6 (25, 3) https://library.partnertax.ai/us-ia/stat/432.13 ; 99 Acts, ch 200, §19, 23 ; 2003 Acts, ch 145, §259 ; 2012 Acts, ch 1138, §120 ; 2023 Acts, ch 19, §1153 Fri Dec 12 20:24:51 2025 Iowa Code 2026, Section 432.13 (23, 0) https://library.partnertax.ai/us-ia/stat/432.14 Referred to in §432.1B Fri Dec 12 20:24:52 2025 Iowa Code 2026, Section 432.14 (20, 0) https://library.partnertax.ai/us-ia/stat/437A.1 ; 2017 Acts, ch 54, §55 Fri Dec 12 20:25:33 2025 Iowa Code 2026, Section 437A .1 (20, 0) https://library.partnertax.ai/us-ia/stat/437A.2 2026-05-25 https://library.partnertax.ai/us-ia/stat/437A.3 ; 99 Acts, ch 114, §27 ; 99 Acts, ch 152, §21 – 23, 40 ; 2000 Acts, ch 1114, §2, 18 ; 2000 Acts, ch 1148, §1 ; 2001 Acts, ch 145, §1, 2, 13 ; 2001 Acts, 1st Ex, ch 4, §5, 36 ; 2002 Acts, ch 1119, §58, 200, 201 ; 2003 Acts, ch 106, §2 – 6, 15 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1096, §1, 4 ; 2006 Acts, ch 1010, §112 ; 2007 Acts, ch 150, §1 ; 2009 Acts, ch 133, §148 ; 2010 Acts, ch 1161, §1 – 3, 11 ; 2011 Acts, ch 25, §91 ; 2012 Acts, ch 1023, §49, 50 ; 2013 Acts, ch 90, §248 ; 2014 Acts, ch https://library.partnertax.ai/us-ia/stat/437A.4 ; 2011 Acts, ch 25, §92 Referred to in §437A .3 , 437A .8 , 437A .15 , 437A .17A Fri Dec 12 20:25:35 2025 Iowa Code 2026, Section 437A .4 (19, 0) https://library.partnertax.ai/us-ia/stat/437A.5 ; 2000 Acts, ch 1114, §3, 4, 17, 18 ; 2003 Acts, ch 106, §7, 8, 15 ; 2010 Acts, ch 1161, §4, 11 ; 2011 Acts, ch 25, §93, 143 Referred to in §437A .3 , 437A .8 , 437A .17A Fri Dec 12 20:25:35 2025 Iowa Code 2026, Section 437A .5 (24, 0) https://library.partnertax.ai/us-ia/stat/437A.6 ; 2000 Acts, ch 1114, §5, 6, 17, 18 ; 2001 Acts, ch 145, §3, 13 ; 2001 Acts, 1st Ex, ch 4, §6, 36 ; 2004 Acts, ch 1175, §408, 418 ; 2009 Acts, ch 179, §225 – 227 Referred to in §437A .3 , 437A .4 , 437A .5 , 437A .8 , 437A .16 , 476B.6 Fri Dec 12 20:25:36 2025 Iowa Code 2026, Section 437A .6 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.7 ; 99 Acts, ch 152, §24, 40 ; 2001 Acts, ch 145, §4, 13 ; 2001 Acts, 1st Ex, ch 4, §7, 36 ; 2003 Acts, ch 106, §9, 15 ; 2011 Acts, ch 25, §143 Referred to in §437.1 , 437A .3 , 437A .4 , 437A .8 , 437A .16 Fri Dec 12 20:25:37 2025 Iowa Code 2026, Section 437A .7 (20, 0) https://library.partnertax.ai/us-ia/stat/437A.8 ; 2000 Acts, ch 1114, §7, 17, 18 ; 2001 Acts, ch 145, §5 – 8, 13 ; 2003 Acts, ch 106, §10, 15 ; 2010 Acts, ch 1161, §5, 11 ; 2024 Acts, ch 1157, §44 ; 2024 Acts, ch 1161, §127, 137 Referred to in §437A .4 , 437A .5 , 437A .9 , 437A .14 , 437A .15 , 437A .16 , 437A .16A , 437A .17B , 437A .24 See Code editor ’s note at the beginning of this Code volume 2024 amendment to subsection 4, paragraph d effective July 1, 2025; 2024 Acts, ch 1161, §137 Subsection 4, paragraph d amended Fri Dec 12 20:25:37 https://library.partnertax.ai/us-ia/stat/437A.9 Referred to in §421.10 , 437A .8 , 437A .22 Fri Dec 12 20:25:38 2025 Iowa Code 2026, Section 437A .9 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.10 ; 99 Acts, ch 152, §25, 40 Referred to in §437A .8 , 437A .22 Fri Dec 12 20:25:38 2025 Iowa Code 2026, Section 437A .10 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.11 ; 2000 Acts, ch 1114, §8, 18 ; 2001 Acts, ch 44, §20 ; 2009 Acts, ch 27, §18 – 20 Referred to in §331.604 , 437A .8 , 437A .15 Fri Dec 12 20:25:38 2025 Iowa Code 2026, Section 437A .11 (20, 0) https://library.partnertax.ai/us-ia/stat/437A.12 Referred to in §437A .8 , 437A .22 Fri Dec 12 20:25:39 2025 Iowa Code 2026, Section 437A .12 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.13 Referred to in §437A .8 , 437A .15 , 437A .22 Fri Dec 12 20:25:39 2025 Iowa Code 2026, Section 437A .13 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.14 ; 99 Acts, ch 152, §26, 27, 40 ; 2000 Acts, ch 1114, §9, 17, 18 ; 2009 Acts, ch 133, §246 ; 2011 Acts, ch 25, §94, 143 ; 2012 Acts, ch 1021, §77 Referred to in §437A .8 , 437A .22 , 476B.2 , 476B.7 , 476C.6 Fri Dec 12 20:25:40 2025 Iowa Code 2026, Section 437A .14 (20, 0) https://library.partnertax.ai/us-ia/stat/437A.15 ; 99 Acts, ch 152, §28, 40 ; 2000 Acts, ch 1114, §10, 11, 17, 18 ; 2001 Acts, ch 145, §9 ; 2002 Acts, ch 1050, §37 ; 2003 Acts, ch 106, §11 – 13, 15 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1096, §2, 4 ; 2005 Acts, ch 25, §1 ; 2006 Acts, ch 1010, §113 ; 2007 Acts, ch 150, §2 ; 2009 Acts, ch 133, §149, 150 ; 2010 Acts, ch 1161, §6, 11 ; 2011 Acts, ch 25, §143 ; 2013 Acts, ch 94, §9, 35, 36 ; 2016 Acts, ch 1128, §8, 16, 19 ; 2019 Acts, ch 152, §64 ; 2024 Acts, ch 1157, §45 ; 2024 Acts, ch 1161, § https://library.partnertax.ai/us-ia/stat/437A.16 ; 99 Acts, ch 152, §29, 40 Referred to in §437A .3 , 437A .8 , 437A .15 , 437A .18 , 437A .19 , 437A .20 Fri Dec 12 20:25:42 2025 Iowa Code 2026, Section 437A .16 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.16A Referred to in §427B.17 , 437A .3 , 437A .18 Fri Dec 12 20:25:43 2025 Iowa Code 2026, Section 437A .16A (21, 0) https://library.partnertax.ai/us-ia/stat/437A.17 2026-05-25 https://library.partnertax.ai/us-ia/stat/437A.17A ; 2003 Acts, ch 145, §286 Referred to in §437A .3 Fri Dec 12 20:25:44 2025 Iowa Code 2026, Section 437A .17A (18, 0) https://library.partnertax.ai/us-ia/stat/437A.17B ; 2008 Acts, ch 1128, §3, 15 ; 2014 Acts, ch 1093, §15 Referred to in §476B.8 , 476C.6 Fri Dec 12 20:25:45 2025 Iowa Code 2026, Section 437A .17B (20, 0) https://library.partnertax.ai/us-ia/stat/437A.17C ; 2008 Acts, ch 1004, §4 . Fri Dec 12 20:25:45 2025 Iowa Code 2026, Section 437A .17C (18, 0) https://library.partnertax.ai/us-ia/stat/437A.18 ; 2010 Acts, ch 1161, §8, 11 Referred to in §437A .16A , 441.21A , 443.2 Fri Dec 12 20:25:45 2025 Iowa Code 2026, Section 437A .18 (20, 0) https://library.partnertax.ai/us-ia/stat/437A.19 ; 99 Acts, ch 152, §31, 40 ; 2000 Acts, ch 1114, §12, 18 ; 2001 Acts, ch 145, §10 ; 2003 Acts, ch 106, §14, 15 ; 2004 Acts, ch 1096, §3, 4 ; 2007 Acts, ch 150, §3, 4 ; 2009 Acts, ch 60, §14 ; 2009 Acts, ch 133, §151 ; 2010 Acts, ch 1161, §9 – 11 Referred to in §437A .3 , 437A .15 Fri Dec 12 20:25:47 2025 Iowa Code 2026, Section 437A .19 (23, 0) https://library.partnertax.ai/us-ia/stat/437A.20 2026-05-25 https://library.partnertax.ai/us-ia/stat/437A.21 ; 2000 Acts, ch 1114, §13, 18 ; 2001 Acts, ch 145, §11, 13 Referred to in §437A .24 Fri Dec 12 20:25:47 2025 Iowa Code 2026, Section 437A .21 (19, 0) https://library.partnertax.ai/us-ia/stat/437A.22 ; 2001 Acts, ch 44, §21 ; 2003 Acts, ch 145, §286 ; 2009 Acts, ch 27, §21 – 23 ; 2010 Acts, ch 1069, §54 Referred to in §421.10 Fri Dec 12 20:25:48 2025 Iowa Code 2026, Section 437A .22 (22, 0) https://library.partnertax.ai/us-ia/stat/437A.23 ; 99 Acts, ch 208, §17 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:25:48 2025 Iowa Code 2026, Section 437A .23 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.24 ; 2001 Acts, ch 145, §12 Fri Dec 12 20:25:48 2025 Iowa Code 2026, Section 437A .24 (18, 0) https://library.partnertax.ai/us-ia/stat/437A.25 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:25:49 2025 Iowa Code 2026, Section 437A .25 (18, 0) https://library.partnertax.ai/us-ia/stat/450.1 [S13, §1481-a45; C24, 27, 31, 35, 39, § 7305; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.1 ] 83 Acts, ch 177, §2, 38 ; 88 Acts, ch 1028, §35 ; 99 Acts, ch 152, §32, 40 ; 2003 Acts, ch 95, §1, 24 ; 2003 Acts, ch 145, §286 Referred to in §256.212 , 331.756(57) Fri Dec 12 20:28:34 2025 Iowa Code 2026, Section 450.1 (18, 0) https://library.partnertax.ai/us-ia/stat/450.2 [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7306; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.2 ] 2003 Acts, ch 95, §2, 24 Fri Dec 12 20:28:35 2025 Iowa Code 2026, Section 450.2 (18, 0) https://library.partnertax.ai/us-ia/stat/450.3 [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7307; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.3 ] 84 Acts, ch 1240, §1 ; 85 Acts, ch 148, §2, 3 ; 85 Acts, ch 230, §12 ; 86 Acts, ch 1237, §27 ; 88 Acts, ch 1028, §36 ; 2003 Acts, ch 95, §3, 24 ; 2003 Acts, ch 145, §286 ; 2011 Acts, ch 25, §143 ; 2019 Acts, ch 59, §135 Referred to in §450.8 Fri Dec 12 20:28:36 2025 Iowa Code 2026, Section 450.3 (21, 0) https://library.partnertax.ai/us-ia/stat/450.4 [S13, §1481-a1; C24, 27, 31, 35, 39, § 7308; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.4 ; 81 Acts, ch 147, §1, 19 ] 83 Acts, ch 177, §3, 38 ; 93 Acts, ch 97, §15, 20 ; 94 Acts, ch 1165, §31 ; 96 Acts, ch 1106, §8 ; 2001 Acts, ch 140, §1, 5 ; 2001 Acts, ch 150, §20, 21 ; 2002 Acts, ch 1050, §38 ; 2006 Acts, ch 1016, §1, 8 ; 2007 Acts, ch 134, §2, 28 ; 2008 Acts, ch 1164, §2 ; 2010 Acts, ch 1137, §1 ; 2012 Acts, ch 1123, §2, 32 ; 2015 Acts, ch 137, §88, 90, 162 Referred to in §12D.9 , https://library.partnertax.ai/us-ia/stat/450.5 [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7309; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.5 ] 83 Acts, ch 177, §4, 38 Referred to in §450.94 Fri Dec 12 20:28:36 2025 Iowa Code 2026, Section 450.5 (18, 0) https://library.partnertax.ai/us-ia/stat/450.6 [S13, §1481-a; C24, 27, 31, 35, 39, § 7310; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.6 ; 81 Acts, ch 131, §15 , ch 147, §2, 20 ] 84 Acts, ch 1240, §2 ; 2003 Acts, ch 145, §286 ; 2019 Acts, ch 24, §104 ; 2024 Acts, ch 1169, §32 Referred to in §450.53 P enalty and interest on delinquent taxes, §450.63 Fri Dec 12 20:28:37 2025 Iowa Code 2026, Section 450.6 (24, 0) https://library.partnertax.ai/us-ia/stat/450.7 [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7311; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.7 ] 83 Acts, ch 177, §5, 38 ; 84 Acts, ch 1240, §3 ; 90 Acts, ch 1232, §20 ; 95 Acts, ch 63, §1 ; 97 Acts, ch 1, §1, 8 ; 99 Acts, ch 151, §45, 89 ; 2003 Acts, ch 145, §286 ; 2008 Acts, ch 1119, §7 ; 2009 Acts, ch 133, §152 ; 2010 Acts, ch 1138, §53 ; 2014 Acts, ch 1076, §16 Referred to in §450.17 , 450.88 Fri Dec 12 20:28:38 2025 Iowa Code 2026, Section 450.7 (20, 0) https://library.partnertax.ai/us-ia/stat/450.8 [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7312; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.8 ] 84 Acts, ch 1240, §4 Fri Dec 12 20:28:37 2025 Iowa Code 2026, Section 450.8 (18, 0) https://library.partnertax.ai/us-ia/stat/450.9 [C31, 35, §7312-d1; C39, § 7312.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.9 ; 81 Acts, ch 147, §3, 19 ] 91 Acts, ch 159, §23, 24 ; 94 Acts, ch 1046, §10 ; 97 Acts, ch 1, §2, 8 ; 2015 Acts, ch 125, §2, 5, 6 Referred to in §450.22 , 450.53 2015 amendment by 2015 Acts, ch 125, §2 , takes effect July 1, 2016, and applies to estates of decedents dying on or after that date; 2015 Acts, ch 125, §5, 6 Fri Dec 12 20:28:39 2025 Iowa Code 2026, Section 450.9 (26, 2) https://library.partnertax.ai/us-ia/stat/450.10 [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, § 7313; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.10 ; 81 Acts, ch 147, §4 ] 91 Acts, ch 159, §25 – 27 ; 94 Acts, ch 1046, §11 ; 97 Acts, ch 1, §3 – 8 ; 2001 Acts, ch 116, §24, 28 ; 2011 Acts, ch 34, §101 ; 2021 Acts, ch 177, §11, 15, 16 Subsection 7 applies retroactively to the estates of decedents dying on or after January 1, 2021; 2021 Acts, ch 177, §16 Fri Dec 12 20:28:39 2025 Iowa Code 2026, Section 450.10 (21, 0) https://library.partnertax.ai/us-ia/stat/450.12 ; 90 Acts, ch 1232, §21 ; 94 Acts, ch 1165, §32, 49 ; 95 Acts, ch 63, §2 ; 2003 Acts, ch 145, §286 Referred to in §450.90 Fri Dec 12 20:28:40 2025 Iowa Code 2026, Section 450.12 (19, 0) https://library.partnertax.ai/us-ia/stat/450.17 [S13, §1481-a26; C24, 27, 31, 35, 39, § 7323; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.17 ] 83 Acts, ch 177, §7, 38 Fri Dec 12 20:28:42 2025 Iowa Code 2026, Section 450.17 (18, 0) https://library.partnertax.ai/us-ia/stat/450.20 [S13, §1481-a46; C24, 27, 31, 35, 39, § 7326; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.20 ] 2003 Acts, ch 95, §4, 24 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1134, §1, 4 2018 amendment applies to estates of decedents that include a deferred estate or remainder interest and that have not, on or before July 1, 2018, received approval from the department of revenue to defer payment of tax pursuant to §450.44 – 450.49 ; 2018 Acts, ch 1134, §4 Fri Dec 12 20:28:43 2025 Iowa Code 2026, Se https://library.partnertax.ai/us-ia/stat/450.21 [S13, §1481-a3; C24, 27, 31, 35, 39, § 7327; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.21 ] 83 Acts, ch 177, §8, 38 ; 2003 Acts, ch 145, §286 Referred to in §450.22 Fri Dec 12 20:28:44 2025 Iowa Code 2026, Section 450.21 (18, 0) https://library.partnertax.ai/us-ia/stat/450.22 [S13, §1481-a3; C24, 27, 31, 35, 39, § 7328; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.22 ] 83 Acts, ch 177, §9, 38 ; 89 Acts, ch 251, §36 ; 99 Acts, ch 151, §46, 89 ; 2004 Acts, ch 1073, §30 ; 2005 Acts, ch 14, §1, 6 ; 2011 Acts, ch 25, §143 Referred to in §450.12 , 450.94 , 633.31 , 633.481 , 635.7 Fri Dec 12 20:28:44 2025 Iowa Code 2026, Section 450.22 (20, 0) https://library.partnertax.ai/us-ia/stat/450.24 [S13, §1481-a4; C24, 27, 31, 35, 39, § 7330; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.24 ] 83 Acts, ch 177, §10, 38 ; 2000 Acts, ch 1032, §2 ; 2000 Acts, ch 1057, §5 Referred to in §654.16 Fri Dec 12 20:28:45 2025 Iowa Code 2026, Section 450.24 (18, 0) https://library.partnertax.ai/us-ia/stat/450.27 [S13, §1481-a5; C24, 27, 31, 35, 39, § 7331; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.27 ] 83 Acts, ch 177, §11, 38 ; 99 Acts, ch 152, §33, 40 ; 2003 Acts, ch 145, §286 Referred to in §450.37 Fri Dec 12 20:28:47 2025 Iowa Code 2026, Section 450.27 (18, 0) https://library.partnertax.ai/us-ia/stat/450.28 [S13, §1481-a6; C24, 27, 31, 35, 39, § 7332; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.28 ] 97 Acts, ch 157, §1 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:47 2025 Iowa Code 2026, Section 450.28 (18, 0) https://library.partnertax.ai/us-ia/stat/450.29 [C97, §1476; S13, §1481-a6; C24, 27, 31, 35, 39, § 7333; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.29 ] 97 Acts, ch 157, §2 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:47 2025 Iowa Code 2026, Section 450.29 (18, 0) https://library.partnertax.ai/us-ia/stat/450.30 [C97, §1476; S13, §1481-a6; C24, 27, 31, 35, 39, § 7334; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.30 ] 83 Acts, ch 177, §12, 38 Fri Dec 12 20:28:48 2025 Iowa Code 2026, Section 450.30 (18, 0) https://library.partnertax.ai/us-ia/stat/450.31 [S13, §1481-a7; C24, 27, 31, 35, 39, § 7335; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.31 ] 2003 Acts, ch 145, §286 Service of notice, R .C.P . 1.302 – 1.315 Fri Dec 12 20:28:48 2025 Iowa Code 2026, Section 450.31 (21, 0) https://library.partnertax.ai/us-ia/stat/450.32 [S13, §1481-a7; C24, 27, 31, 35, 39, § 7336; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.32 ] 83 Acts, ch 177, §13, 38 ; 2019 Acts, ch 24, §54 Fri Dec 12 20:28:48 2025 Iowa Code 2026, Section 450.32 (19, 0) https://library.partnertax.ai/us-ia/stat/450.33 [S13, §1481-a7; C24, 27, 31, 35, 39, § 7337; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.33 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:28:49 2025 Iowa Code 2026, Section 450.33 (18, 0) https://library.partnertax.ai/us-ia/stat/450.34 [S13, §1481-a7; C24, 27, 31, 35, 39, § 7338; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.34 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:28:49 2025 Iowa Code 2026, Section 450.34 (19, 0) https://library.partnertax.ai/us-ia/stat/450.36 [S13, §1481-a8; C24, 27, 31, 35, 39, § 7341; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.36 ] 83 Acts, ch 177, §14, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:51 2025 Iowa Code 2026, Section 450.36 (18, 0) https://library.partnertax.ai/us-ia/stat/450.37 [S13, §1481-a8; C24, 27, 31, 35, 39, § 7342; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.37 ; 81 Acts, ch 147, §6 ] 83 Acts, ch 177, §15, 38 ; 84 Acts, ch 1305, §37 ; 88 Acts, ch 1028, §37 ; 89 Acts, ch 6, §6 ; 99 Acts, ch 151, §47, 89 ; 99 Acts, ch 152, §34, 40 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1073, §31 Referred to in §450.27 , 450.44 , 450.45 , 450.47 , 450B.2 Fri Dec 12 20:28:51 2025 Iowa Code 2026, Section 450.37 (18, 0) https://library.partnertax.ai/us-ia/stat/450.44 [S13, §1481-a10; C24, 27, 31, 35, 39, § 7349; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.44 ; 81 Acts, ch 147, §7, 19 ] 83 Acts, ch 177, §16, 38 ; 2001 Acts, ch 140, §2, 5 Referred to in §450.3 , 450.46 , 633.31 Fri Dec 12 20:28:54 2025 Iowa Code 2026, Section 450.44 (18, 0) https://library.partnertax.ai/us-ia/stat/450.45 [S13, §1481-a11; C24, 27, 31, 35, 39, § 7350; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.45 ; 81 Acts, ch 147, §8, 20 ] 83 Acts, ch 177, §17, 38 ; 84 Acts, ch 1240, §5 Referred to in §450.3 Fri Dec 12 20:28:55 2025 Iowa Code 2026, Section 450.45 (18, 0) https://library.partnertax.ai/us-ia/stat/450.46 [S13, §1481-a11; C24, 27, 31, 35, 39, § 7351; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.46 ; 81 Acts, ch 147, §9, 20 ] 83 Acts, ch 177, §18, 38 ; 84 Acts, ch 1240, §6 ; 2003 Acts, ch 145, §286 Referred to in §450.3 , 450.44 Fri Dec 12 20:28:55 2025 Iowa Code 2026, Section 450.46 (18, 0) https://library.partnertax.ai/us-ia/stat/450.47 [S13, §1481-a12; C24, 27, 31, 35, 39, § 7352; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.47 ; 81 Acts, ch 147, §10, 20 ] 83 Acts, ch 177, §19, 38 ; 84 Acts, ch 1240, §7 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1134, §2, 4 ; 2019 Acts, ch 24, §55 Referred to in §450.3 2018 amendment applies to estates of decedents that include a deferred estate or remainder interest and that have not, on or before July 1, 2018, received approval from the department of revenue to defer payment of tax p https://library.partnertax.ai/us-ia/stat/450.48 [S13, §1481-a13; C24, 27, 31, 35, 39, § 7353; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.48 ] 2018 Acts, ch 1134, §3, 4 ; 2019 Acts, ch 59, §136 Referred to in §450.3 , 450.47 2018 amendment applies to estates of decedents that include a deferred estate or remainder interest and that have not, on or before July 1, 2018, received approval from the department of revenue to defer payment of tax pursuant to §450.44 – 450.49 ; 2018 Acts, ch 1134, §4 Fri Dec 12 20:28:56 2025 Iowa Code 2026, https://library.partnertax.ai/us-ia/stat/450.49 [S13, §1481-a14; C24, 27, 31, 35, 39, § 7354; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.49 ] 2003 Acts, ch 145, §286 Referred to in §450.3 , 450.50 Fri Dec 12 20:28:56 2025 Iowa Code 2026, Section 450.49 (18, 0) https://library.partnertax.ai/us-ia/stat/450.50 [S13, §1481-a15; C24, 27, 31, 35, 39, § 7355; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.50 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:28:56 2025 Iowa Code 2026, Section 450.50 (18, 0) https://library.partnertax.ai/us-ia/stat/422.29 [C35, §6943-f25; C39, § 6943.061; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.29 ] 94 Acts, ch 1133, §6, 16 ; 2003 Acts, ch 44, §114 ; 2021 Acts, ch 76, §73 Referred to in §257.22 , 421B.11 , 422.25 , 422.25A , 422.25C , 422.41 , 422.66 , 422D.3 , 423.37 , 423.45 , 428A .8 , 453A .29 , 453A .46 , 453B.14 , 602.8102(60) Fri Dec 12 20:19:20 2025 Iowa Code 2026, Section 422.29 (26, 0) https://library.partnertax.ai/us-ia/stat/422.30 [C35, §6943-f26; C39, § 6943.062; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.30 ] 94 Acts, ch 1165, §17 ; 2018 Acts, ch 1041, §91, 127 Referred to in §99G.30A , 257.22 , 321.105A , 422.16 , 422.41 , 422.66 , 422D.3 , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 425.27 , 428A .8 , 450.55 , 453B.9 Fri Dec 12 20:19:21 2025 Iowa Code 2026, Section 422.30 (29, 0) https://library.partnertax.ai/us-ia/stat/422.31 [C35, §6943-f27; C39, § 6943.063; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.31 ] 2020 Acts, ch 1062, §94 Referred to in §257.22 , 422D.3 Fri Dec 12 20:19:21 2025 Iowa Code 2026, Section 422.31 (26, 0) https://library.partnertax.ai/us-ia/stat/422.32 [C35, §6943-f28; C39, § 6943.064; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.32 ; 81 Acts, ch 132, §7, 9 ; 82 Acts, ch 1023, §11, 30 , ch 1103, §1111 , ch 1203, §1 ] 83 Acts, ch 179, §12, 13, 21, 23 ; 84 Acts, ch 1305, §33, 34 ; 87 Acts, 1st Ex, ch 1, §5 ; 88 Acts, ch 1028, §30 – 32, 55 ; 92 Acts, ch 1151, §7 ; 94 Acts, ch 1165, §18 ; 95 Acts, ch 141, §1 – 3 ; 97 Acts, ch 158, §13, 49 ; 99 Acts, ch 152, §4, 40 ; 2003 Acts, ch 139, §8, 11, 12 ; 2004 Acts, 1st Ex, ch 1001, §39, 41, 42 ; https://library.partnertax.ai/us-ia/stat/422.33 [C35, §6943-f29; C39, § 6943.065; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.33 ; 81 Acts, ch 135, §1 – 3 ; 82 Acts, ch 1023, §12, 13, 30, 31 , ch 1234, §1 ] 83 Acts, ch 179, §14, 15, 22, 25 ; 83 Acts, ch 207, §90, 93 ; 85 Acts, ch 32, §81 ; 85 Acts, ch 230, §7 ; 86 Acts, ch 1007, §28 ; 86 Acts, ch 1194, §1 ; 86 Acts, ch 1236, §8 ; 86 Acts, ch 1241, §22 ; 87 Acts, ch 22, §11 ; 87 Acts, 1st Ex, ch 1, §6, 7 ; 88 Acts, ch 1028, §33 ; 88 Acts, ch 1099, §1 ; 89 Fri Dec 12 20:19:24 2025 Iow https://library.partnertax.ai/us-ia/stat/422.34 [C35, §6943-f30; C39, § 6943.066; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.34 ] 92 Acts, 2nd Ex, ch 1001, §239, 251 ; 94 Acts, ch 1165, §20 ; 2003 Acts, ch 142, §9 ; 2010 Acts, ch 1061, §56 ; 2012 Acts, ch 1017, §82 ; 2020 Acts, ch 1062, §94 ; 2024 Acts, ch 1094, §20, 24, 25 Referred to in §421.27 , 422.25A , 422.33 , 422.37 2024 amendment to subsection 1 applies to tax years beginning on or after January 1, 2025; 2024 Acts, ch 1094, §25 Fri Dec 12 20:19:23 2025 Iowa Code 2026, Sect https://library.partnertax.ai/us-ia/stat/422.34A ; 97 Acts, ch 46, §1, 2 ; 2006 Acts, ch 1179, §58, 66 ; 2014 Acts, ch 1026, §140 ; 2020 Acts, ch 1062, §94 Fri Dec 12 20:19:23 2025 Iowa Code 2026, Section 422.34A (30, 0) https://library.partnertax.ai/us-ia/stat/422.35 [C35, §6943-f31; C39, § 6943.067; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.35 ; 81 Acts, ch 132, §8, 9 ; 82 Acts, ch 1023, §14, 15, 30, 31 , ch 1203, §2 , ch 1206, §1 ] 83 Acts, ch 174, §2, 3 ; 83 Acts, ch 179, §16, 24 ; 86 Acts, ch 1236, §9 ; 86 Acts, ch 1238, §20 ; 86 Acts, ch 1241, §23 ; 87 Acts, 1st Ex, ch 1, §8 – 11 ; 89 Acts, ch 175, §3 ; 89 Acts, ch 225, §20, 21 ; 90 Acts, ch 1168, §46 ; 90 Acts, ch 1171, §6 ; 90 Acts, ch 1195, §2 ; 90 Acts, ch 1251, §53 ; 91 Acts, ch 210, §3 https://library.partnertax.ai/us-ia/stat/422.36 [C35, §6943-f32; C39, § 6943.068; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.36 ] 87 Acts, 1st Ex, ch 1, §12 ; 89 Acts, ch 251, §23 ; 2001 Acts, ch 97, §1, 2 ; 2012 Acts, ch 1110, §13 ; 2014 Acts, ch 1026, §141 ; 2016 Acts, ch 1095, §7, 14, 15 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1061, §6, 9 Referred to in §29C.24 , 421.27 , 422.16B , 422.31 , 422.37 , 422.62 Subsection 8 applies to tax years ending on or after December 31, 2022, or for tax years ending on or after December 31 of https://library.partnertax.ai/us-ia/stat/422.37 [C35, §6943-f33; C39, § 6943.069; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.37 ] 86 Acts, ch 1213, §10 ; 87 Acts, 1st Ex, ch 1, §13 ; 92 Acts, 2nd Ex, ch 1001, §240, 252 ; 2016 Acts, ch 1095, §8, 14, 15 ; 2022 Acts, ch 1061, §7, 9 Referred to in §29C.24 , 421.27 , 422.7(42)(c) , 422.25 Subsection 8 applies to tax years ending on or after December 31, 2022, or for tax years ending on or after December 31 of the calendar year in which the department of revenue implements a system for r https://library.partnertax.ai/us-ia/stat/422.38 [C35, §6943-f34; C39, § 6943.070; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.38 ] 2020 Acts, ch 1062, §94 ; 2020 Acts, ch 1063, §225 Fri Dec 12 20:19:26 2025 Iowa Code 2026, Section 422.38 (34, 0) https://library.partnertax.ai/us-ia/stat/422.39 [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 Fri Dec 12 20:19:26 2025 Iowa Code 2026, Section 422.39 (37, 1) https://library.partnertax.ai/us-ia/stat/422.40 [C35, §6943-f36; C39, § 6943.072; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.40 ] 83 Acts, ch 160, §6 ; 2020 Acts, ch 1062, §94 Referred to in §422.16 Fri Dec 12 20:19:27 2025 Iowa Code 2026, Section 422.40 (28, 0) https://library.partnertax.ai/us-ia/stat/422.41 [C35, §6943-f37; C39, § 6943.073; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.41 ] 2020 Acts, ch 1062, §94 Fri Dec 12 20:19:28 2025 Iowa Code 2026, Section 422.41 (34, 0) https://library.partnertax.ai/us-ia/stat/422.60 [C71, 73, 75, 77, 79, 81, §422.60 ; 82 Acts, ch 1023, §16, 31 ] 83 Acts, ch 179, §17, 22 ; 86 Acts, ch 1241, §28 ; 87 Acts, 1st Ex, ch 1, §14 ; 89 Acts, ch 285, §6 ; 2002 Acts, ch 1003, §3, 5 ; 2002 Acts, ch 1006, §9, 13 ; 2002 Acts, ch 1156, §4, 8 ; 2003 Acts, 1st Ex, ch 2, §86, 89 ; 2004 Acts, ch 1175, §406, 418 ; 2005 Acts, ch 150, §15, 63, 69 ; 2005 Acts, ch 160, §3, 14 ; 2006 Acts, ch 1158, §34 – 38 ; 2007 Acts, ch 162, §9, 13 ; 2007 Acts, ch 165, §6, 9 ; 2008 Acts, ch 1173, §10 ; 2008 Acts https://library.partnertax.ai/us-ia/stat/422.61 [C71, 73, 75, 77, 79, 81, §422.61 ] 85 Acts, ch 230, §8 ; 87 Acts, ch 18, §2 ; 87 Acts, 1st Ex, ch 1, §15, 16 ; 89 Acts, ch 285, §7 ; 91 Acts, ch 217, §1 ; 95 Acts, ch 193, §1 – 3 ; 97 Acts, ch 154, §2, 3 ; 2001 Acts, ch 116, §10, 28 ; 2012 Acts, ch 1017, §83 ; 2013 Acts, ch 70, §7 ; 2020 Acts, ch 1062, §94 ; 2022 Acts, ch 1062, §2 ; 2024 Acts, ch 1094, §22, 24, 25 Referred to in §321.105 , 421.27 , 422.16B 2024 amendment to subsection 3, paragraph f applies to tax years beginning on or after Ja https://library.partnertax.ai/us-ia/stat/422.62 [C71, 73, 75, 77, 79, 81, §422.62 ] 85 Acts, ch 230, §9 ; 86 Acts, ch 1237, §25 ; 2022 Acts, ch 1061, §8, 9 Referred to in §421.27 , 422.16B , 422.61 Subsection 2 applies to tax years ending on or after December 31, 2022, or for tax years ending on or after December 31 of the calendar year in which the department of revenue implements a system for receiving the electronic returns, whichever is later ; 2022 Acts, ch 1061, §9 Fri Dec 12 20:19:40 2025 Iowa Code 2026, Section 422.62 (27, 0) https://library.partnertax.ai/us-ia/stat/422.63 [C71, 73, 75, 77, 79, 81, §422.63 ] 86 Acts, ch 1194, §2 ; 2022 Acts, ch 1138, §60 ; 2024 Acts, ch 1094, §23 – 25 Referred to in §421.27 , 422.16B 2024 amendment to subsection 1 applies to tax years beginning on or after January 1, 2025; 2024 Acts, ch 1094, §25 Fri Dec 12 20:19:40 2025 Iowa Code 2026, Section 422.63 (28, 0) https://library.partnertax.ai/us-ia/stat/422.65 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.66 [C71, 73, 75, 77, 79, 81, §422.66 ] 2020 Acts, ch 1062, §94 Fri Dec 12 20:19:42 2025 Iowa Code 2026, Section 422.66 (30, 0) https://library.partnertax.ai/us-ia/stat/422.67 [C35, §6943-f54; C39, § 6943.091; C46, 50, 54, 58, 62, 66, §422.60; C71, 73, 75, 77, 79, 81, §422.67 ] Referred to in §99G.30A , 321.105A , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:19:42 2025 Iowa Code 2026, Section 422.67 (24, 0) https://library.partnertax.ai/us-ia/stat/422.68 [C35, §6943-f55; C39, § 6943.092; C46, 50, 54, 58, 62, 66, §422.61; C71, 73, 75, 77, 79, 81, §422.68 ] 85 Acts, ch 230, §10 ; 99 Acts, ch 151, §24, 89 ; 99 Acts, ch 152, §9, 40 ; 2022 Acts, ch 1061, §1, 2 Referred to in §99G.30A , 257.22 , 321.105A , 422D.3 , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 437A .17 , 437B.13 Fri Dec 12 20:19:43 2025 Iowa Code 2026, Section 422.68 (29, 1) https://library.partnertax.ai/us-ia/stat/422.69 [C35, §6943-f56; C39, § 6943.093, 6943.101; C46, §422.62, 422.70; C50, 54, 58, 62, 66, §422.62; C71, 73, 75, 77, 79, 81, §422.69 ] 85 Acts, ch 32, §88 ; 85 Acts, ch 258, §13 ; 88 Acts, ch 1154, §2 ; 89 Acts, ch 236, §15 ; 91 Acts, ch 260, §1231 ; 92 Acts, ch 1227, §29 ; 96 Acts, ch 1034, §37 ; 2020 Acts, ch 1118, §18 Referred to in §99G.30A , 321.105A , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 Fri Dec 12 20:19:43 2025 Iowa Code 2026, Section 422.69 (27, 0) https://library.partnertax.ai/us-ia/stat/422.70 [C35, §6943-f57; C39, § 6943.094; C46, 50, 54, 58, 62, 66, §422.63; C71, 73, 75, 77, 79, 81, §422.70 ] 88 Acts, ch 1134, §79 ; 88 Acts, ch 1243, §9 ; 95 Acts, ch 83, §10 ; 2004 Acts, ch 1101, §48 ; 2013 Acts, ch 30, §90 ; 2014 Acts, ch 1026, §88 Referred to in §22A .6 , 99G.30A , 257.22 , 321.105A , 422D.3 , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 425.27 , 437A .17 , 437B.13 Contempts, chapter 665 Fri Dec 12 20:19:43 2025 Iowa Code 2026, Section 422.70 (27, 0) https://library.partnertax.ai/us-ia/stat/422.71 [C35, §6943-f58; C39, § 6943.095; C46, 50, 54, 58, 62, 66, §422.64; C71, 73, 75, 77, 79, 81, §422.71 ] 88 Acts, ch 1134, §80 Referred to in §99G.30A , 321.105A , 331.559 , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 437A .17 , 437B.13 Fri Dec 12 20:19:44 2025 Iowa Code 2026, Section 422.71 (24, 0) https://library.partnertax.ai/us-ia/stat/422.72 [C35, §6943-f59; C39, § 6943.096; C46, 50, 54, 58, 62, 66, §422.65; C71, 73, 75, 77, 79, 81, §422.72 ] 83 Acts, ch 32, §1, 2 ; 87 Acts, ch 199, §9 ; 88 Acts, ch 1028, §34 ; 88 Acts, ch 1153, §3, 4 ; 90 Acts, ch 1232, §19 ; 91 Acts, ch 159, §20 ; 97 Acts, ch 158, §22, 23 ; 99 Acts, ch 151, §25, 89 ; 99 Acts, ch 152, §10, 40 ; 2003 Acts, ch 35, §45, 46, 49 ; 2003 Acts, ch 145, §257 ; 2008 Acts, ch 1113, §10, 11 ; 2010 Acts, ch 1146, §15, 26 ; 2010 Acts, ch 1193, §148, 149 ; 2011 Acts, ch 122, §52 https://library.partnertax.ai/us-ia/stat/422.73 [C35, §6943-f60; C39, § 6943.097; C46, 50, 54, 58, 62, 66, §422.66; C71, 73, 75, 77, 79, 81, §422.73 ; 81 Acts, ch 138, §1 ] 83 Acts, ch 154, §1, 2 ; 83 Acts, ch 155, §1 – 3 ; 84 Acts, ch 1155, §1 ; 85 Acts, ch 230, §11 ; 86 Acts, ch 1194, §3 ; 86 Acts, ch 1237, §26 ; 87 Acts, 2nd Ex, ch 1, §12 ; 89 Acts, ch 285, §8 ; 91 Acts, ch 221, §1, 2 ; 94 Acts, ch 1023, §51 ; 98 Acts, ch 1078, §9, 13 ; 99 Acts, ch 156, §4, 23 ; 2003 Acts, 1st Ex, ch 2, §185, 205 ; 2006 Acts, 1st Ex, ch 1001, §43, 49 ; 200 https://library.partnertax.ai/us-ia/stat/422.74 [C35, §6943-f61; C39, § 6943.098; C46, 50, 54, 58, 62, 66, §422.67; C71, 73, 75, 77, 79, 81, §422.74 ] 91 Acts, ch 97, §47 ; 2020 Acts, ch 1062, §94 Referred to in §99G.30A , 257.22 , 321.105A , 422D.3 , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 453B.14 Fri Dec 12 20:19:46 2025 Iowa Code 2026, Section 422.74 (27, 0) https://library.partnertax.ai/us-ia/stat/422.75 [C35, §6943-f62; C39, § 6943.099; C46, 50, 54, 58, 62, 66, §422.68; C71, 73, 75, 77, 79, 81, §422.75 ] 98 Acts, ch 1119, §28 ; 2006 Acts, ch 1010, §102 ; 2007 Acts, ch 186, §19 ; 2021 Acts, ch 151, §5 ; 2023 Acts, ch 115, §27, 40 ; 2025 Acts, ch 148, §7 Referred to in §99G.30A , 257.22 , 321.105A , 422D.3 , 423.42 , 423A .6 , 423B.6 , 423C.4 , 423D.4 , 423G.5 , 437A .17 , 437B.13 Section amended Fri Dec 12 20:19:46 2025 Iowa Code 2026, Section 422.75 (29, 1) https://library.partnertax.ai/us-ia/stat/422.85 [C79, 81, §422.85 ] 89 Acts, ch 251, §26 ; 2020 Acts, ch 1062, §94 ; 2023 Acts, ch 78, §3, 6, 7 Referred to in §422.86 A taxpayer making an election under section 422.16C is not required to make estimated tax payments for a tax year beginning prior to May 11, 2023; see 2023 Acts, ch 78, §4 2023 amendment applies retroactively to January 1, 2022, for tax years beginning on or after that date; 2023 Acts, ch 78, §7 Fri Dec 12 20:19:51 2025 Iowa Code 2026, Section 422.85 (31, 1) https://library.partnertax.ai/us-ia/stat/422.86 [C79, 81, §422.86 ] 89 Acts, ch 251, §27 Fri Dec 12 20:19:51 2025 Iowa Code 2026, Section 422.86 (24, 0) https://library.partnertax.ai/us-ia/stat/422.88 [C79, 81, §422.88 ; 82 Acts, ch 1180, §4, 9 ] 95 Acts, ch 83, §11, 36 ; 2009 Acts, ch 179, §135, 153 Referred to in §422.89 Fri Dec 12 20:19:52 2025 Iowa Code 2026, Section 422.88 (25, 0) https://library.partnertax.ai/us-ia/stat/422.89 [C79, 81, §422.89 ] 95 Acts, ch 83, §12, 36 ; 2011 Acts, ch 25, §143 ; 2012 Acts, ch 1110, §15, 17 ; 2021 Acts, ch 80, §265 Fri Dec 12 20:19:52 2025 Iowa Code 2026, Section 422.89 (34, 0) https://library.partnertax.ai/us-ia/stat/422.90 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.91 [C79, 81, §422.91 ; 81 Acts, ch 133, §3, 4 ; 82 Acts, ch 1180, §5, 9 ] 89 Acts, ch 251, §28 ; 2018 Acts, ch 1161, §10, 15, 16 Fri Dec 12 20:19:53 2025 Iowa Code 2026, Section 422.91 (28, 0) https://library.partnertax.ai/us-ia/stat/422.92 [C79, 81, §422.92 ] 89 Acts, ch 251, §29 Fri Dec 12 20:19:54 2025 Iowa Code 2026, Section 422.92 (24, 0) https://library.partnertax.ai/us-ia/stat/422.93 ; 2024 Acts, ch 1170, §369 Fri Dec 12 20:19:54 2025 Iowa Code 2026, Section 422.93 (28, 1) https://library.partnertax.ai/us-ia/stat/422.100 2026-05-25 https://library.partnertax.ai/us-ia/stat/422.110 [C75, 77, §422.86; C79, 81, §422.110 ; 82 Acts, ch 1176, §2 ] 86 Acts, ch 1141, §19 ; 86 Acts, ch 1241, §29 ; 88 Acts, ch 1205, §22, 23 ; 95 Acts, ch 155, §6, 7, 44 ; 99 Acts, ch 151, §26, 89 ; 2001 Acts, ch 116, §11 ; 2020 Acts, ch 1062, §94 Referred to in §2.48 Fri Dec 12 20:20:04 2025 Iowa Code 2026, Section 422.110 (29, 0) https://library.partnertax.ai/us-ia/stat/422.111 [C75, 77, §422.87; C79, 81, §422.111 ] 88 Acts, ch 1205, §24 ; 99 Acts, ch 151, §27, 28, 89 ; 2020 Acts, ch 1062, §94 Fri Dec 12 20:20:04 2025 Iowa Code 2026, Section 422.111 (26, 0) https://library.partnertax.ai/us-ia/stat/422.112 [C75, 77, §422.88; C79, 81, §422.112 ] Fri Dec 12 20:20:05 2025 Iowa Code 2026, Section 422.112 (24, 0) https://library.partnertax.ai/us-ia/stat/422D.1 ; 2011 Acts, ch 25, §83 ; 2013 Acts, ch 30, §92 ; 2021 Acts, ch 174, §55 Referred to in §422D.2 , 422D.3 , 422D.5 , 422D.6 2021 amendment to section does not affect the imposition and collection of taxes under chapter 422D in effect on July 1, 2021, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires; 2021 Acts, ch 174, §60 Fri Dec 12 20:20:10 2025 Iowa Code 2026, Section 422D.1 (27, https://library.partnertax.ai/us-ia/stat/422D.2 ; 97 Acts, ch 23, §46 ; 2006 Acts, ch 1158, §39 ; 2013 Acts, ch 123, §44 – 46 ; 2018 Acts, ch 1161, §51, 53, 54 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 174, §56 Limit on local surtax, §298.14 2021 amendment to section does not affect the imposition and collection of taxes under chapter 422D in effect on July 1, 2021, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires; 2021 Acts, ch https://library.partnertax.ai/us-ia/stat/422D.3 ; 99 Acts, ch 151, §35, 89 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1026, §131 ; 2020 Acts, ch 1062, §94 ; 2021 Acts, ch 174, §57 Referred to in §422D.1 2021 amendment to subsection 1 does not affect the imposition and collection of taxes under chapter 422D in effect on July 1, 2021, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires; 2021 Acts, ch 174, §60 Fri Dec 12 20:20:11 2025 https://library.partnertax.ai/us-ia/stat/422D.4 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:20:12 2025 Iowa Code 2026, Section 422D.4 (18, 0) https://library.partnertax.ai/us-ia/stat/422D.5 ; 2021 Acts, ch 174, §58 2021 amendment to section does not affect the imposition and collection of taxes under chapter 422D in effect on July 1, 2021, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires; 2021 Acts, ch 174, §60 Fri Dec 12 20:20:12 2025 Iowa Code 2026, Section 422D.5 (24, 0) https://library.partnertax.ai/us-ia/stat/422D.6 ; 2021 Acts, ch 174, §59 ; 2023 Acts, ch 19, §1122 ; 2025 Acts, ch 3, §1, 2 Referred to in §135.25 , 422D.1 , 422D.4 2021 amendment to subsection 1 does not affect the imposition and collection of taxes under chapter 422D in effect on July 1, 2021, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires; 2021 Acts, ch 174, §60 Subsection 3, NEW paragraph i Fri Dec 12 20:20:13 2025 Iowa Co https://library.partnertax.ai/us-ia/stat/423.1 ; 2004 Acts, ch 1073, §22, 23 ; 2005 Acts, ch 140, §3, 4, 42 ; 2006 Acts, ch 1030, §39 ; 2007 Acts, ch 179, §1 ; 2010 Acts, ch 1145, §2 – 7, 17 ; 2011 Acts, ch 25, §84 ; 2011 Acts, ch 92, §1 – 4 ; 2012 Acts, ch 1066, §1, 2 ; 2012 Acts, ch 1121, §12, 14 ; 2013 Acts, ch 70, §10 ; 2013 Acts, ch 122, §1 ; 2013 Acts, ch 140, §125 ; 2015 Acts, ch 29, §54 ; 2015 Acts, ch 116, §14, 19, 20 ; 2018 Acts, ch 1161, §155 – 168, 229, 230 ; 2019 Acts, ch 152, §19, 32, 33 ; 2020 Acts, ch 1118, §95 ; 2021 Acts, c https://library.partnertax.ai/us-ia/stat/423.2 ; 2004 Acts, ch 1073, §24, 25 ; 2005 Acts, ch 140, §5, 18, 43 ; 2006 Acts, ch 1158, §70, 80 ; 2007 Acts, ch 119, §6 ; 2007 Acts, ch 186, §20 ; 2008 Acts, ch 1134, §4 – 10, 36 ; 2010 Acts, ch 1145, §8, 9, 17 ; 2011 Acts, ch 25, §143 ; 2011 Acts, ch 92, §5 ; 2012 Acts, ch 1017, §84 ; 2012 Acts, ch 1094, §17, 18 ; 2012 Acts, ch 1098, §2 ; 2013 Acts, ch 70, §11 ; 2013 Acts, ch 119, §9 ; 2013 Acts, ch 140, §126 ; 2014 Acts, ch 1102, §1 ; 2014 Acts, ch 1110, §4 ; Fri Dec 12 20:20:14 2025 Iowa Code 202 https://library.partnertax.ai/us-ia/stat/423.2A ; 2019 Acts, ch 59, §124 ; 2019 Acts, ch 166, §8 ; 2023 Acts, ch 153, §3 ; 2024 Acts, ch 1185, §171 ; 2025 Acts, ch 148, §66, 87 Referred to in §15J.4 , 15J.5 , 15J.6 , 225A .7 , 418.11 , 418.12 , 423.4 Subsection 2, NEW paragraph h Fri Dec 12 20:20:15 2025 Iowa Code 2026, Section 423.2A (24, 5) https://library.partnertax.ai/us-ia/stat/423.3 ; 2004 Acts, ch 1022, §4 ; 2004 Acts, ch 1049, §191 ; 2004 Acts, ch 1073, §26, 27 ; 2004 Acts, ch 1086, §105 ; 2004 Acts, ch 1133, §1 ; 2004 Acts, ch 1175, §320, 394 ; 2005 Acts, ch 71, §1 ; 2005 Acts, ch 134, §1 ; 2005 Acts, ch 140, §6 – 11, 16, 30, 44 – 46, 72, 73 ; 2006 Acts, ch 1001, §1, 2, 4, 5 ; 2006 Acts, ch 1134, §1 ; 2006 Acts, ch 1158, §40 – 44 ; 2006 Acts, ch 1161, §5, 7 ; 2006 Acts, ch 1162, §1 ; 2006 Acts, ch 1185, §128 ; 2007 Acts, ch 22, §74, 75 ; 2007 Acts, ch 186, §21, 22 ; 2007 https://library.partnertax.ai/us-ia/stat/423.4 ; 2005 Acts, ch 110, §2 ; 2005 Acts, ch 134, §2 ; 2005 Acts, ch 160, §4, 14 ; 2006 Acts, ch 1001, §3 ; 2006 Acts, ch 1136, §3 ; 2006 Acts, ch 1185, §128 ; 2007 Acts, ch 126, §69 ; 2007 Acts, ch 199, §2 ; 2008 Acts, ch 1004, §3, 7 ; 2008 Acts, ch 1032, §52 ; 2008 Acts, ch 1128, §2, 15 ; 2009 Acts, ch 41, §253 ; 2009 Acts, ch 60, §7 ; 2009 Acts, ch 179, §39, 198, 199, 202, 211, 212 ; 2010 Acts, ch 1061, §87, 181 ; 2011 Acts, ch 25, §143 ; 2011 Acts, ch 113, §59, 60 ; 2011 Acts, ch 131, §66, 78 ; 2 https://library.partnertax.ai/us-ia/stat/423.5 ; 2005 Acts, ch 140, §47 ; 2008 Acts, ch 1113, §112, 124, 129 ; 2008 Acts, ch 1134, §11, 13 ; 2008 Acts, ch 1191, §87 ; 2010 Acts, ch 1145, §10, 17 ; 2011 Acts, ch 92, §7 ; 2013 Acts, ch 30, §94 ; 2018 Acts, ch 1161, §195 – 199, 229, 231 ; 2019 Acts, ch 166, §9 ; 2020 Acts, ch 1118, §45 ; 2022 Acts, ch 1138, §10 Referred to in §29C.15 , 328.26 , 423.2 , 423.14 , 423.14A , 423.43 , 423C.3 Fri Dec 12 20:20:16 2025 Iowa Code 2026, Section 423.5 (40, 0) https://library.partnertax.ai/us-ia/stat/423.6 ; 2006 Acts, ch 1158, §45, 46 ; 2008 Acts, ch 1113, §41, 42 ; 2008 Acts, ch 1191, §64 ; 2011 Acts, ch 25, §88 ; 2013 Acts, ch 30, §95 ; 2016 Acts, ch 1095, §9, 14 ; 2018 Acts, ch 1161, §200, 201, 229 ; 2020 Acts, ch 1118, §140 – 143 Referred to in §423C.3 Fri Dec 12 20:20:18 2025 Iowa Code 2026, Section 423.6 (37, 1) https://library.partnertax.ai/us-ia/stat/423.7 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.7A 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.8 ; 2006 Acts, ch 1158, §47 ; 2018 Acts, ch 1026, §134 Fri Dec 12 20:20:20 2025 Iowa Code 2026, Section 423.8 (26, 0) https://library.partnertax.ai/us-ia/stat/423.9 ; 2006 Acts, ch 1158, §48 ; 2008 Acts, ch 1156, §46, 58 Fri Dec 12 20:20:21 2025 Iowa Code 2026, Section 423.9 (26, 0) https://library.partnertax.ai/us-ia/stat/423.9A 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.10 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.11 Referred to in §423.1 Fri Dec 12 20:20:23 2025 Iowa Code 2026, Section 423.11 (25, 0) https://library.partnertax.ai/us-ia/stat/423.12 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.13 2026-05-25 https://library.partnertax.ai/us-ia/stat/423.13A 2026-05-25 https://library.partnertax.ai/us-ia/stat/450.51 [S13, §1481-a16; C24, 27, 31, 35, 39, § 7356; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.51 ] 83 Acts, ch 177, §20, 38 ; 2003 Acts, ch 145, §286 Referred to in §450.47 See mortality tables at end of V ol VIII Fri Dec 12 20:28:58 2025 Iowa Code 2026, Section 450.51 (19, 0) https://library.partnertax.ai/us-ia/stat/450.52 [S13, §1481-a16; C24, 27, 31, 35, 39, § 7357; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.52 ] Fri Dec 12 20:28:58 2025 Iowa Code 2026, Section 450.52 (18, 0) https://library.partnertax.ai/us-ia/stat/450.53 [S13, §1481-a17; C24, 27, 31, 35, 39, § 7358; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.53 ] 83 Acts, ch 177, §21, 38 ; 94 Acts, ch 1165, §33 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1073, §32 ; 2005 Acts, ch 14, §2, 6 Referred to in §450.58 , 450.94 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:28:58 2025 Iowa Code 2026, Section 450.53 (22, 0) https://library.partnertax.ai/us-ia/stat/450.54 [S13, §1481-a17; C24, 27, 31, 35, 39, § 7359; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.54 ] 83 Acts, ch 177, §22, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:59 2025 Iowa Code 2026, Section 450.54 (18, 0) https://library.partnertax.ai/us-ia/stat/450.55 [S13, §1481-a17; C24, 27, 31, 35, 39, § 7360; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.55 ] 83 Acts, ch 177, §23, 38, 39 ; 84 Acts, ch 1240, §8 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:28:59 2025 Iowa Code 2026, Section 450.55 (18, 0) https://library.partnertax.ai/us-ia/stat/450.57 [S13, §1481-a18; C24, 27, 31, 35, 39, § 7362; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.57 ] 83 Acts, ch 177, §24, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:29:00 2025 Iowa Code 2026, Section 450.57 (18, 0) https://library.partnertax.ai/us-ia/stat/450.58 [S13, §1481-a19; C24, 27, 31, 35, 39, § 7363; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.58 ] 83 Acts, ch 177, §25, 38 ; 85 Acts, ch 148, §4 ; 86 Acts, ch 1054, §2 ; 86 Acts, ch 1241, §44 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1073, §33 ; 2005 Acts, ch 14, §3, 6 Referred to in §633.479 , 635.7 Similar provision, §422.27 Fri Dec 12 20:29:01 2025 Iowa Code 2026, Section 450.58 (19, 0) https://library.partnertax.ai/us-ia/stat/450.59 [S13, §1481-a20; C24, 27, 31, 35, 39, § 7364; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.59 ] 2003 Acts, ch 44, §114 Referred to in §450.94 Fri Dec 12 20:29:01 2025 Iowa Code 2026, Section 450.59 (18, 0) https://library.partnertax.ai/us-ia/stat/450.60 [S13, §1481-a20; C24, 27, 31, 35, 39, § 7365; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.60 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:29:02 2025 Iowa Code 2026, Section 450.60 (18, 0) https://library.partnertax.ai/us-ia/stat/450.61 [S13, §1481-a21; C24, 27, 31, 35, 39, § 7366; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.61 ] 83 Acts, ch 177, §26, 38 Fri Dec 12 20:29:02 2025 Iowa Code 2026, Section 450.61 (18, 0) https://library.partnertax.ai/us-ia/stat/450.62 [S13, §1481-a22; C24, 27, 31, 35, 39, § 7367; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.62 ] 83 Acts, ch 177, §27, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:29:02 2025 Iowa Code 2026, Section 450.62 (18, 0) https://library.partnertax.ai/us-ia/stat/450.63 [S13, §1481-a23; C24, 27, 31, 35, 39, § 7368; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.63 ; 81 Acts, ch 131, §16 , ch 147, §11, 20 ; 82 Acts, ch 1180, §7, 8 ] 84 Acts, ch 1173, §9 ; 86 Acts, ch 1007, §39 ; 90 Acts, ch 1172, §13 Fri Dec 12 20:29:03 2025 Iowa Code 2026, Section 450.63 (19, 0) https://library.partnertax.ai/us-ia/stat/450.64 [S13, §1481-a23; C24, 27, 31, 35, 39, § 7369; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.64 ] 83 Acts, ch 177, §28, 38 ; 2003 Acts, ch 145, §286 Referred to in §450.58 Fri Dec 12 20:29:03 2025 Iowa Code 2026, Section 450.64 (18, 0) https://library.partnertax.ai/us-ia/stat/450.65 [C24, 27, 31, 35, 39, § 7370; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.65 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:29:03 2025 Iowa Code 2026, Section 450.65 (18, 0) https://library.partnertax.ai/us-ia/stat/450.66 [C24, 27, 31, 35, 39, § 7371; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.66 ] 2003 Acts, ch 145, §286 Referred to in §450.68 Fri Dec 12 20:29:05 2025 Iowa Code 2026, Section 450.66 (18, 0) https://library.partnertax.ai/us-ia/stat/450.67 [C24, 27, 31, 35, 39, § 7372; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.67 ] 2003 Acts, ch 145, §286 Referred to in §450.68 Fri Dec 12 20:29:05 2025 Iowa Code 2026, Section 450.67 (18, 0) https://library.partnertax.ai/us-ia/stat/450.68 [C24, 27, 31, 35, 39, § 7373; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.68 ] 92 Acts, 2nd Ex, ch 1001, §245 ; 2003 Acts, ch 145, §286 ; 2008 Acts, ch 1119, §8 ; 2009 Acts, ch 41, §257 ; 2010 Acts, ch 1138, §54 ; 2014 Acts, ch 1076, §17 Fri Dec 12 20:29:05 2025 Iowa Code 2026, Section 450.68 (20, 0) https://library.partnertax.ai/us-ia/stat/450.69 [C24, 27, 31, 35, 39, § 7374; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.69 ] 2003 Acts, ch 145, §286 Fri Dec 12 20:29:06 2025 Iowa Code 2026, Section 450.69 (19, 0) https://library.partnertax.ai/us-ia/stat/450.70 [C24, 27, 31, 35, 39, § 7375; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.70 ] 2003 Acts, ch 145, §286 Sheriff ’s fees, §331.655 ; witness fees, §622.69 – 622.75 Fri Dec 12 20:29:06 2025 Iowa Code 2026, Section 450.70 (18, 0) https://library.partnertax.ai/us-ia/stat/450.71 [S13, §1481-a24; C24, 27, 31, 35, 39, § 7376; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.71 ] 83 Acts, ch 177, §29, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:29:06 2025 Iowa Code 2026, Section 450.71 (18, 0) https://library.partnertax.ai/us-ia/stat/450.81 [C24, 27, 31, 35, 39, § 7385; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.81 ] 91 Acts, ch 191, §119 ; 2003 Acts, ch 145, §286 Referred to in §331.602 Fri Dec 12 20:29:12 2025 Iowa Code 2026, Section 450.81 (18, 0) https://library.partnertax.ai/us-ia/stat/450.84 [S13, §1481-a35; C24, 27, 31, 35, 39, § 7388; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.84 ] 88 Acts, ch 1134, §84 ; 2003 Acts, ch 145, §260 Referred to in §450.85 Fri Dec 12 20:29:13 2025 Iowa Code 2026, Section 450.84 (18, 0) https://library.partnertax.ai/us-ia/stat/450.85 [C27, 31, 35, §7388-a1; C39, § 7388.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.85 ] Fri Dec 12 20:29:13 2025 Iowa Code 2026, Section 450.85 (18, 0) https://library.partnertax.ai/us-ia/stat/450.86 2026-05-25 https://library.partnertax.ai/us-ia/stat/450.87 [S13, §1481-a37; C24, 27, 31, 35, 39, § 7390; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.87 ] 83 Acts, ch 177, §31, 38 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:29:15 2025 Iowa Code 2026, Section 450.87 (18, 0) https://library.partnertax.ai/us-ia/stat/450.88 [S13, §1481-a38; C24, 27, 31, 35, 39, § 7391; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.88 ] 83 Acts, ch 177, §32, 38 ; 2003 Acts, ch 145, §286 ; 2019 Acts, ch 24, §104 Fri Dec 12 20:29:15 2025 Iowa Code 2026, Section 450.88 (20, 0) https://library.partnertax.ai/us-ia/stat/450.90 [S13, §1481-a40; C24, 27, 31, 35, 39, § 7393; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.90 ] 83 Acts, ch 177, §33, 38 Fri Dec 12 20:29:16 2025 Iowa Code 2026, Section 450.90 (18, 0) https://library.partnertax.ai/us-ia/stat/450.91 2026-05-25 https://library.partnertax.ai/us-ia/stat/450.92 2026-05-25 https://library.partnertax.ai/us-ia/stat/450.93 [S13, §1481-a42; C24, 27, 31, 35, 39, § 7395; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.93 ] 2003 Acts, ch 145, §286 ; 2022 Acts, ch 1061, §55, 56 2022 amendment applies retroactively to January 1, 2021; 2022 Acts, ch 1061, §56 Fri Dec 12 20:29:18 2025 Iowa Code 2026, Section 450.93 (19, 0) https://library.partnertax.ai/us-ia/stat/450.94 [S13, §1481-a43; C24, 27, 31, 35, 39, § 7396; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.94 ; 81 Acts, ch 131, §17 ] 83 Acts, ch 177, §34, 38 ; 84 Acts, ch 1240, §9, 10 ; 85 Acts, ch 148, §5 ; 86 Acts, ch 1007, §40 ; 86 Acts, ch 1241, §45 ; 89 Acts, ch 285, §9 ; 91 Acts, ch 159, §28 ; 94 Acts, ch 1133, §11, 16 ; 96 Acts, ch 1034, §42 ; 99 Acts, ch 151, §48, 89 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1073, §34 ; Fri Dec 12 20:29:18 2025 Iowa Code 2026, Section 450.94 (22, 0) 2005 Act https://library.partnertax.ai/us-ia/stat/450.95 [C27, 31, 35, §7396-a1; C39, § 7396.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.95 ] Referred to in §450.96 Fri Dec 12 20:29:18 2025 Iowa Code 2026, Section 450.95 (18, 0) https://library.partnertax.ai/us-ia/stat/450.96 [S13, §1481-a44; C24, 27, 31, 35, 39, § 7397; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.96 ] 83 Acts, ch 177, §35, 38 Fri Dec 12 20:29:19 2025 Iowa Code 2026, Section 450.96 (18, 0) https://library.partnertax.ai/us-ia/stat/450.97 2026-05-25 https://library.partnertax.ai/us-ia/stat/450.98 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.1 [C35, §5093-f40; C39, § 5093.39; C46, 50, 54, §324.66; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.1 ] C93, §452A .1 95 Acts, ch 155, §8 ; 2018 Acts, ch 1041, §127 Fri Dec 12 20:29:24 2025 Iowa Code 2026, Section 452A .1 (22, 0) https://library.partnertax.ai/us-ia/stat/452A.2 [C27, 31, §5093-a2; C35, §5093-f2; C39, § 5093.02; C46, 50, 54, §324.1; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.2 ] 85 Acts, ch 231, §12 ; 86 Acts, ch 1116, §1 ; 86 Acts, ch 1245, §414 ; 88 Acts, ch 1205, §2 ; 91 Acts, ch 87, §3 C93, §452A .2 95 Acts, ch 155, §9 – 13 ; 96 Acts, ch 1066, §2, 21 ; 99 Acts, ch 151, §50, 51, 89 ; 2001 Acts, ch 150, §22, 23 ; 2002 Acts, ch 1050, §39, 40 ; 2002 Acts, ch 1151, §20 ; 2003 Acts, ch 145, §286 ; 2003 Acts, ch 179, §129 ; 2004 Acts, ch 1086, §106 ; 2005 A https://library.partnertax.ai/us-ia/stat/452A.2A ; 2022 Acts, ch 1067, §76 Fri Dec 12 20:29:25 2025 Iowa Code 2026, Section 452A .2A (4, 0) https://library.partnertax.ai/us-ia/stat/452A.3 [C27, 31, §4755-b38, 5093-a1; C35, §5093-f3, -f4; C39, § 5093.03, 5093.04; C46, 50, 54, §324.2, 324.3; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.3 ; 81 Acts, 2nd Ex, ch 2, §7 – 9 ; 82 Acts, ch 1170, §3, 4 ] 83 Acts, ch 150, §1, 2 ; 84 Acts, ch 1141, §1 ; 84 Acts, ch 1253, §5 ; 85 Acts, ch 231, §13, 14 ; 86 Acts, ch 1116, §2, 3 ; 88 Acts, ch 1019, §13, 14 ; 88 Acts, ch 1205, §3 ; 91 Acts, ch 87, §4 ; 91 Acts, ch 254, §19, 20 C93, §452A .3 95 Acts, ch 155, §14, 44 ; 96 Acts, ch 1034, §43 ; 98 Acts https://library.partnertax.ai/us-ia/stat/452A.4 [C31, §5093-c2; C35, §5093-f5, -f6, -f7; C39, § 5093.05 – 5093.07; C46, 50, 54, §324.5, 324.6, 324.8 – 324.10; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.4 ] 86 Acts, ch 1007, §10 ; 89 Acts, ch 251, §4 C93, §452A .4 94 Acts, ch 1165, §35 ; 95 Acts, ch 155, §15, 44 ; 2014 Acts, ch 1032, §5 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 151, §8, 17 Referred to in §452A .6 Fri Dec 12 20:29:26 2025 Iowa Code 2026, Section 452A .4 (26, 0) https://library.partnertax.ai/us-ia/stat/452A.5 [C27, 31, §5093-a3, -a4; C39, § 5093.04, 5093.05; C46, 50, 54, §324.4, 324.6; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.5 ] C93, §452A .5 95 Acts, ch 155, §16, 44 ; 96 Acts, ch 1066, §3, 21 ; 2012 Acts, ch 1023, §52 Fri Dec 12 20:29:27 2025 Iowa Code 2026, Section 452A .5 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.6 ; 2002 Acts, ch 1151, §21 ; 2006 Acts, ch 1142, §82 ; 2018 Acts, ch 1041, §127 Referred to in §452A .6A Fri Dec 12 20:29:27 2025 Iowa Code 2026, Section 452A .6 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.6A ; 2014 Acts, ch 1092, §96 Legislative intent regarding use of renewable fuels; 2013 Acts, ch 127, §1 Fri Dec 12 20:29:28 2025 Iowa Code 2026, Section 452A .6A (19, 0) https://library.partnertax.ai/us-ia/stat/452A.7 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.8 [C27, 31, §5093-a5, -b1; C35, §5093-f9; C39, § 5093.09; C46, 50, 54, §324.13 – 324.15, 324.17, 324.29; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.8 ; 81 Acts, 2nd Ex, ch 2, §10, 11 ] 91 Acts, ch 87, §5, 6 C93, §452A .8 94 Acts, ch 1165, §36 ; 95 Acts, ch 155, §19, 44 ; 96 Acts, ch 1066, §4 – 7, 21 ; 99 Acts, ch 151, §53 – 56, 89 ; 2002 Acts, ch 1151, §22 ; 2005 Acts, ch 140, §62, 63 ; 2012 Acts, ch 1023, §53 ; 2014 Acts, ch 1032, §6 ; 2015 Acts, ch 30, §125 – 128 ; 2018 Acts, ch 1041, §127 ; 2019 https://library.partnertax.ai/us-ia/stat/452A.9 [C31, §5093-c2; C35, §5093-f6; C39, § 5093.06; C46, 50, 54, §324.8, 324.9; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.9 ] C93, §452A .9 95 Acts, ch 155, §20, 44 ; 99 Acts, ch 151, §57, 89 ; 2002 Acts, ch 1151, §23 ; 2018 Acts, ch 1041, §127 Fri Dec 12 20:29:29 2025 Iowa Code 2026, Section 452A .9 (22, 0) https://library.partnertax.ai/us-ia/stat/452A.10 [C27, 31, §5093-a4, -a5; C35, §5093-f5, -f8; C39, § 5093.05, 5093.08; C46, 50, 54, §324.7, 324.11; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.10 ] C93, §452A .10 95 Acts, ch 155, §21, 44 ; 2005 Acts, ch 140, §64 ; 2016 Acts, ch 1011, §71 Referred to in §452A .6 Fri Dec 12 20:29:30 2025 Iowa Code 2026, Section 452A .10 (22, 0) https://library.partnertax.ai/us-ia/stat/452A.12 [C35, §5093-f19; C39, § 5093.19; C46, 50, 54, §324.34, 324.35; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.12 ] 84 Acts, ch 1174, §1 C93, §452A .12 95 Acts, ch 155, §22, 44 ; 2009 Acts, ch 179, §140 ; 2022 Acts, ch 1152, §20 Fri Dec 12 20:29:31 2025 Iowa Code 2026, Section 452A .12 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.15 [C27, 31, §5093-a6, -b1; C35, §5093-f25, -f26, -f27; C39, § 5093.25 – 5093.27; C46, 50, 54, §324.46 – 324.48; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.15 ] C93, §452A .15 95 Acts, ch 155, §23 ; 99 Acts, ch 151, §58, 89 ; 2002 Acts, ch 1150, §17 ; 2002 Acts, ch 1151, §24 – 26 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1041, §127 ; 2025 Acts, ch 136, §141 ; 2025 Acts, ch 148, §20 Subsection 5 amended Fri Dec 12 20:29:32 2025 Iowa Code 2026, Section 452A .15 (28, 4) https://library.partnertax.ai/us-ia/stat/452A.17 [C27, 31, §5093-a8; C35, §5093-f29, -f30, -f36; C39, § 5093.29, 5093.30, 5093.36; C46, 50, 54, §324.50, 324.52 – 324.57, 324.64; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.17 ; 82 Acts, ch 1176, §1 ] 86 Acts, ch 1141, §18 ; 88 Acts, ch 1205, §5, 6 ; 89 Acts, ch 251, §5 C93, §452A .17 95 Acts, ch 155, §24, 44 ; 96 Acts, ch 1066, §8 – 11, 21 ; 97 Acts, ch 158, §42, 43, 53 ; 99 Acts, ch 151, §59 – 63, 89 ; 2001 Acts, ch 150, §25 ; 2002 Acts, ch 1150, §18 ; 2003 Acts, ch 50, §1 ; 2005 Acts, ch 8, §43 https://library.partnertax.ai/us-ia/stat/452A.18 [C27, 31, §5093-a8; C35, §5093-f29, -f30; C39, § 5093.29, 5093.30; C46, 50, 54, §324.52, 324.57; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.18 ] 86 Acts, ch 1241, §6 ; 88 Acts, ch 1205, §7 ; 91 Acts, ch 87, §7 C93, §452A .18 95 Acts, ch 155, §25, 44 Referred to in §422.110 , 452A .19 , 452A .21 , 452A .44 Fri Dec 12 20:29:34 2025 Iowa Code 2026, Section 452A .18 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.19 [C27, 31, §5093-a4, -a6, -a7, -a8; C35, §5093-f22, -f31; C39, § 5093.22, 5093.31; C46, 50, 54, §324.43, 324.58, 324.59; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.19 ] 86 Acts, ch 1241, §7 C93, §452A .19 2002 Acts, ch 1150, §19 ; 2011 Acts, ch 25, §143 Referred to in §452A .44 , 452A .74 Fri Dec 12 20:29:34 2025 Iowa Code 2026, Section 452A .19 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.21 ; 96 Acts, ch 1066, §12, 21 ; 99 Acts, ch 151, §64, 65, 89 ; 2002 Acts, ch 1150, §20 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1041, §127 Referred to in §452A .18 , 452A .65 Fri Dec 12 20:29:35 2025 Iowa Code 2026, Section 452A .21 (23, 0) https://library.partnertax.ai/us-ia/stat/452A.22 Referred to in §452A .44 Fri Dec 12 20:29:35 2025 Iowa Code 2026, Section 452A .22 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.23 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.31 ; 2007 Acts, ch 22, §78 ; 2018 Acts, ch 1041, §127 ; 2020 Acts, ch 1119, §2 – 5 ; 2022 Acts, ch 1067, §62 – 68, 75, 76 Referred to in §422.11O , 422.11P , 422.11Y , 452A .32 , 452A .33 2022 amendments to section apply retroactively to January 1, 2022; 2022 Acts, ch 1067, §76 Fri Dec 12 20:29:41 2025 Iowa Code 2026, Section 452A .31 (27, 0) https://library.partnertax.ai/us-ia/stat/452A.32 Referred to in §422.11O Fri Dec 12 20:29:41 2025 Iowa Code 2026, Section 452A .32 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.33 ; 2008 Acts, ch 1184, §63 ; 2011 Acts, ch 113, §10, 13, 14 ; 2022 Acts, ch 1067, §69 – 73, 75, 76 ; 2022 Acts, ch 1138, §65 ; 2025 Acts, ch 136, §142 ; 2025 Acts, ch 148, §21 Referred to in §452A .3 2022 amendments to section by 2022 Acts, ch 10672022 Acts, ch 1067 , apply retroactively to January 1, 2022; 2022 Acts, ch 1067, §76 See Code editor ’s note at the beginning of this Code volume Subsection 2, unnumbered paragraph 1 amended Fri Dec 12 20:29:41 2025 Iowa Code 2026, Section 452A .33 (33, https://library.partnertax.ai/us-ia/stat/452A.40 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.41 ; 2023 Acts, ch 154, §32, 33 ; 2025 Acts, ch 148, §22 Referred to in §312.2 , 452A .54 , 452A .57 Subsection 5, paragraph a amended Fri Dec 12 20:29:45 2025 Iowa Code 2026, Section 452A .41 (33, 2) https://library.partnertax.ai/us-ia/stat/452A.42 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.43 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.44 ; 2025 Acts, ch 148, §23 NEW subsection 4 Fri Dec 12 20:29:47 2025 Iowa Code 2026, Section 452A .44 (30, 2) https://library.partnertax.ai/us-ia/stat/452A.50 [C35, §5093-f40; C39, § 5093.39; C46, 50, 54, §324.66; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.50 ] C93, §452A .50 2018 Acts, ch 1041, §127 Fri Dec 12 20:29:49 2025 Iowa Code 2026, Section 452A .50 (26, 0) https://library.partnertax.ai/us-ia/stat/452A.51 [C27, 31, §4755-b38, 5093-a1; C35, §5093-f3; C39, § 5093.03; C46, 50, 54, §324.2; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.51 ] C93, §452A .51 97 Acts, ch 108, §42 ; 2018 Acts, ch 1041, §127 Fri Dec 12 20:29:49 2025 Iowa Code 2026, Section 452A .51 (22, 0) https://library.partnertax.ai/us-ia/stat/452A.52 [C35, §5093-f19; C39, § 5093.19; C46, 50, 54, §324.34, 324.37; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.52 ] C93, §452A .52 98 Acts, ch 1100, §61 ; 2001 Acts, ch 176, §57, 59 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 151, §28, 46 Referred to in §452A .53 , 805.8A(13)(c) Fri Dec 12 20:29:51 2025 Iowa Code 2026, Section 452A .52 (27, 0) https://library.partnertax.ai/us-ia/stat/452A.53 [C35, §5093-f19, -f20; C39, § 5093.19, 5093.20; C46, 50, 54, §324.38; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.53 ] 84 Acts, ch 1174, §2 C93, §452A .53 97 Acts, ch 108, §43 ; 98 Acts, ch 1100, §62 ; 2008 Acts, ch 1032, §54 ; 2019 Acts, ch 151, §29, 46 Referred to in §452A .52 Fri Dec 12 20:29:51 2025 Iowa Code 2026, Section 452A .53 (25, 0) https://library.partnertax.ai/us-ia/stat/452A.54 [C27, 31, §5093-b1; C35, §5093-f18, -f25; C39, § 5093.18, 5093.25; C46, 50, 54, §324.32, 324.46; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.54 ; 81 Acts, 2nd Ex, ch 2, §14 ] 87 Acts, ch 170, §15 C93, §452A .54 95 Acts, ch 155, §27 ; 97 Acts, ch 108, §44, 45 ; 2007 Acts, ch 143, §29 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 59, §137 ; 2019 Acts, ch 151, §30, 46 Referred to in §452A .53 , 452A .55 , 452A .71 Fri Dec 12 20:29:51 2025 Iowa Code 2026, Section 452A .54 (30, 0) https://library.partnertax.ai/us-ia/stat/452A.55 [C27, 31, §5093-a8; C35, §5093-f14, -f21; C39, § 5093.14, 5093.21; C46, 50, 54, §324.27, 324.28, 324.41; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.55 ] 84 Acts, ch 1174, §3 C93, §452A .55 97 Acts, ch 108, §46 ; 2018 Acts, ch 1041, §127 Referred to in §452A .53 Fri Dec 12 20:29:52 2025 Iowa Code 2026, Section 452A .55 (23, 0) https://library.partnertax.ai/us-ia/stat/452A.56 2026-05-25 https://library.partnertax.ai/us-ia/stat/452A.57 [C27, 31, §5093-a2; C35, §5093-f2; C39, § 5093.02; C46, 50, 54, §324.1; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.57 ; 81 Acts, ch 108, §4 ; 82 Acts, ch 1140, §1 ] 84 Acts, ch 1253, §7 ; 86 Acts, ch 1245, §416 C93, §452A .57 95 Acts, ch 155, §28, 44 ; 96 Acts, ch 1034, §44 ; 2003 Acts, ch 145, §286 ; 2016 Acts, ch 1011, §72 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 151, §31, 46 Referred to in §325A .13 , 452A .2 , 452A .17 , 452A .56 , 452A .58 Fri Dec 12 20:29:52 2025 Iowa Code 2026, Section 4 https://library.partnertax.ai/us-ia/stat/452A.58 [C71, 73, 75, 77, 79, 81, §324.58 ] C93, §452A .58 2016 Acts, ch 1011, §121 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 151, §32, 46 Referred to in §452A .56 Fri Dec 12 20:29:54 2025 Iowa Code 2026, Section 452A .58 (31, 0) https://library.partnertax.ai/us-ia/stat/452A.59 [C35, §5093-f18, -f21, -f36; C39, § 5093.18, 5093.21, 5093.36; C46, 50, 54, §324.32, 324.40, 324.64; C58, 62, 66, §324.58; C71, 73, 75, 77, 79, 81, §324.59 ] C93, §452A .59 95 Acts, ch 155, §29 ; 2003 Acts, ch 145, §286 ; 2008 Acts, ch 1184, §64 ; 2019 Acts, ch 151, §33, 46 Fri Dec 12 20:29:54 2025 Iowa Code 2026, Section 452A .59 (25, 0) https://library.partnertax.ai/us-ia/stat/452A.60 [C35, §5093-f21, -f36; C39, § 5093.21, 5093.36; C46, 50, 54, §324.42, 324.64; C58, 62, 66, §324.59; C71, 73, 75, 77, 79, 81, §324.60 ] C93, §452A .60 95 Acts, ch 155, §30 ; 99 Acts, ch 151, §67, 89 ; 2002 Acts, ch 1151, §27 ; 2003 Acts, ch 145, §286 ; 2014 Acts, ch 1032, §7 ; 2019 Acts, ch 151, §10, 17, 34, 46 Fri Dec 12 20:29:54 2025 Iowa Code 2026, Section 452A .60 (30, 0) https://library.partnertax.ai/us-ia/stat/452A.61 [C27, 31, §5093-a5, -b1; C35, §5093-f9, -f21, -f25; C39, § 5093.09, 5093.21, 5093.25; C46, 50, 54, §324.13, 324.41, 324.46; C58, 62, 66, §324.60; C71, 73, 75, 77, 79, 81, §324.61 ] C93, §452A .61 99 Acts, ch 151, §68, 89 ; 2003 Acts, ch 145, §286 ; 2018 Acts, ch 1041, §127 ; 2022 Acts, ch 1061, §65, 66 Referred to in §452A .33 Fri Dec 12 20:29:55 2025 Iowa Code 2026, Section 452A .61 (23, 0) https://library.partnertax.ai/us-ia/stat/452A.62 [C27, 31, §5093-a6; C35, §5093-f26, -f29; C39, § 5093.26, 5093.29; C46, 50, 54, §324.47, 324.52; C58, 62, 66, §324.61; C71, 73, 75, 77, 79, 81, §324.62 ] C93, §452A .62 95 Acts, ch 155, §31, 44 ; 2002 Acts, ch 1151, §28 ; 2003 Acts, ch 145, §286 ; 2005 Acts, ch 140, §65, 66 ; 2011 Acts, ch 25, §143 ; 2014 Acts, ch 1032, §8, 9 ; 2015 Acts, ch 30, §129 ; 2019 Acts, ch 151, §11, 12, 17, 35, 36, 46 Fri Dec 12 20:29:55 2025 Iowa Code 2026, Section 452A .62 (37, 0) https://library.partnertax.ai/us-ia/stat/452A.63 [C27, 31, §5093-a6; C35, §5093-f27; C39, § 5093.27; C46, 50, 54, §324.48; C58, 62, 66, §324.62; C71, 73, 75, 77, 79, 81, §324.63 ] C93, §452A .63 95 Acts, ch 155, §32, 44 ; 96 Acts, ch 1066, §13, 21 ; 99 Acts, ch 151, §69, 89 ; 2003 Acts, ch 145, §286 ; 2006 Acts, ch 1142, §83 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 151, §37, 46 Referred to in §421.28 , 422.20 , 422.72 , 452A .66 Fri Dec 12 20:29:55 2025 Iowa Code 2026, Section 452A .63 (26, 0) https://library.partnertax.ai/us-ia/stat/452A.64 [C35, §5093-f11, -f12; C39, § 5093.11, 5093.12; C46, 50, 54, §324.19, 324.20, 324.21; C58, 62, 66, §324.63; C71, 73, 75, 77, 79, 81, §324.64 ; 81 Acts, ch 131, §2 ] C93, §452A .64 94 Acts, ch 1133, §12, 16 ; 2014 Acts, ch 1128, §5 Referred to in §421.10 Fri Dec 12 20:29:56 2025 Iowa Code 2026, Section 452A .64 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.65 [C27, 31, §5093-a5; C35, §5093-f9, -f11; C39, § 5093.09, 5093.11; C46, 50, 54, §324.16, 324.19; C58, 62, 66, §324.64; C71, 73, 75, 77, 79, 81, §324.65 ; 81 Acts, ch 131, §3 ; 82 Acts, ch 1180, §1, 8 ] 84 Acts, ch 1173, §3 ; 86 Acts, ch 1246, §30 ; 86 Acts, ch 1007, §11 – 13 ; 89 Acts, ch 251, §7 ; 90 Acts, ch 1172, §3, 4 ; 91 Acts, ch 159, §2 C93, §452A .65 97 Acts, ch 158, §44 ; 2015 Acts, ch 29, §59 ; 2018 Acts, ch 1041, §127 ; 2018 Acts, ch 1161, §14 – 16 Referred to in §421.26 , 421.28 , 452 https://library.partnertax.ai/us-ia/stat/452A.66 [C35, §5093-f13; C39, § 5093.13; C46, 50, 54, §324.22 – 324.24; C58, 62, 66, §324.65; C71, 73, 75, 77, 79, 81, §324.66 ] 86 Acts, ch 1007, §14 ; 87 Acts, ch 233, §132 C93, §452A .66 2003 Acts, 1st Ex, ch 2, §196, 205 ; 2006 Acts, ch 1142, §83 ; 2016 Acts, ch 1011, §73 ; 2020 Acts, ch 1063, §236 ; 2023 Acts, ch 115, §36, 40 Referred to in §602.8102(56) Fri Dec 12 20:29:57 2025 Iowa Code 2026, Section 452A .66 (27, 0) https://library.partnertax.ai/us-ia/stat/452A.67 [C58, 62, 66, §324.66; C71, 73, 75, 77, 79, 81, §324.67 ] 89 Acts, ch 251, §8 C93, §452A .67 96 Acts, ch 1066, §14, 21 ; 99 Acts, ch 151, §70, 89 ; 2018 Acts, ch 1041, §127 Referred to in §602.8102(56) Fri Dec 12 20:29:58 2025 Iowa Code 2026, Section 452A .67 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.68 [C27, 31, §5093-a5; C35, §5093-f10, -f18, -f37; C39, § 5093.10, 5093.18, 5093.37; C46, 50, 54, §324.18, 324.32, 324.65; C58, 62, 66, §324.67; C71, 73, 75, 77, 79, 81, §324.68 ; 82 Acts, ch 1045, §1 ] 86 Acts, ch 1007, §15 ; 86 Acts, ch 1241, §8 ; 89 Acts, ch 251, §9 C93, §452A .68 99 Acts, ch 151, §71, 89 ; 2003 Acts, ch 145, §286 ; 2007 Acts, ch 143, §30 Referred to in §452A .56 Fri Dec 12 20:29:58 2025 Iowa Code 2026, Section 452A .68 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.69 [C27, 31, §5093-a5; C35, §5093-f10, -f11, -f12; C39, § 5093.10, 5093.11, 5093.12; C46, 50, 54, §324.18 – 324.21; C58, 62, 66, §324.68; C71, 73, 75, 77, 79, 81, §324.69 ] C93, §452A .69 Fri Dec 12 20:29:58 2025 Iowa Code 2026, Section 452A .69 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.70 [C27, 31, §5093-a5; C35, §5093-f10; C39, § 5093.10; C46, 50, 54, §324.18; C58, 62, 66, §324.69; C71, 73, 75, 77, 79, 81, §324.70 ] C93, §452A .70 2003 Acts, ch 145, §286 Fri Dec 12 20:29:59 2025 Iowa Code 2026, Section 452A .70 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.71 [C27, 31, §5093-a5; C35, §5093-f9; C39, § 5093.09; C46, 50, 54, §324.14, 324.15; C58, 62, 66, §324.70; C71, 73, 75, 77, 79, 81, §324.71 ] C93, §452A .71 95 Acts, ch 155, §33, 44 ; 96 Acts, ch 1034, §45 ; 96 Acts, ch 1066, §15, 21 ; 2003 Acts, ch 145, §286 Fri Dec 12 20:30:01 2025 Iowa Code 2026, Section 452A .71 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.72 [C27, 31, §5093-a5, -b1; C35, §5093-f9; C39, § 5093.09; C46, 50, 54, §324.13, 324.15; C58, 62, 66, §324.71; C71, 73, 75, 77, 79, 81, §324.72 ] C93, §452A .72 96 Acts, ch 1066, §16, 21 ; 2002 Acts, ch 1150, §21 ; 2003 Acts, ch 145, §286 ; 2017 Acts, ch 54, §76 Fri Dec 12 20:30:01 2025 Iowa Code 2026, Section 452A .72 (22, 0) https://library.partnertax.ai/us-ia/stat/452A.73 [C27, 31, §5093-a5; C35, §5093-f9, -f13; C39, § 5093.09 – 5093.13; C46, 50, 54, §324.16 – 324.22; C58, 62, 66, §324.72; C71, 73, 75, 77, 79, 81, §324.73 ] C93, §452A .73 95 Acts, ch 155, §34, 44 ; 2003 Acts, ch 145, §286 ; 2019 Acts, ch 151, §38, 46 Theft, chapter 714 Fri Dec 12 20:30:03 2025 Iowa Code 2026, Section 452A .73 (25, 0) https://library.partnertax.ai/us-ia/stat/452A.74 [C27, 31, §5093-a4, -a6, -a7, -a8; C35, §5093-f31; C39, § 5093.31; C46, 50, 54, §324.58; C58, 62, 66, §324.73; C71, 73, 75, 77, 79, 81, §324.74 ] 83 Acts, ch 160, §1 C93, §452A .74 95 Acts, ch 155, §35, 44 ; 96 Acts, ch 1066, §17, 18, 21 ; 99 Acts, ch 152, §35, 40 ; 2003 Acts, ch 145, §286 ; 2011 Acts, ch 34, §102 ; 2014 Acts, ch 1032, §10, 11 ; 2015 Acts, ch 30, §130 ; 2019 Acts, ch 151, §13, 14, 17, 39, 40, 46 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:30:03 2025 Iowa Code 2026, S https://library.partnertax.ai/us-ia/stat/452A.74A ; 96 Acts, ch 1066, §19 – 21 ; 99 Acts, ch 151, §72, 89 ; 2003 Acts, ch 145, §286 ; 2009 Acts, ch 179, §141 Referred to in §321.56 , 452A .76 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:30:03 2025 Iowa Code 2026, Section 452A .74A (19, 0) https://library.partnertax.ai/us-ia/stat/452A.75 [C27, 31, §5093-a4, -a6, -a7, -a8; C35, §5093-f31; C39, § 5093.31; C46, 50, 54, §324.58, 324.59; C58, 62, 66, §324.74; C71, 73, 75, 77, 79, 81, §324.75 ] 83 Acts, ch 160, §2 C93, §452A .75 99 Acts, ch 152, §36, 40 ; 2018 Acts, ch 1041, §127 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:30:04 2025 Iowa Code 2026, Section 452A .75 (22, 0) https://library.partnertax.ai/us-ia/stat/452A.76 [C35, §5093-f18, -f32; C39, § 5093.18, 5093.32; C46, 50, 54, §324.32, 324.60; C58, 62, 66, §324.75; C71, 73, 75, 77, 79, 81, §324.76 ] 84 Acts, ch 1174, §4 C93, §452A .76 95 Acts, ch 155, §37, 44 ; 98 Acts, ch 1074, §29 ; 2003 Acts, ch 145, §286 ; 2005 Acts, ch 35, §31 ; 2018 Acts, ch 1041, §125, 127 ; 2019 Acts, ch 151, §41, 45, 46 Referred to in §331.653 Fri Dec 12 20:30:04 2025 Iowa Code 2026, Section 452A .76 (30, 0) https://library.partnertax.ai/us-ia/stat/452A.77 [C27, 31, §5093-a11; C35, §5093-f33; C39, § 5093.33; C46, 50, 54, §324.61; C58, 62, 66, §324.76; C71, 73, 75, 77, 79, 81, §324.77 ] C93, §452A .77 2003 Acts, ch 145, §261 ; 2018 Acts, ch 1041, §127 Fri Dec 12 20:30:05 2025 Iowa Code 2026, Section 452A .77 (23, 0) https://library.partnertax.ai/us-ia/stat/452A.78 [C35, §5093-f34; C39, § 5093.34; C46, 50, 54, §324.62; C58, 62, 66, §324.77; C71, 73, 75, 77, 79, 81, §324.78 ] C93, §452A .78 2006 Acts, ch 1142, §83 ; 2019 Acts, ch 151, §42, 46 Fri Dec 12 20:30:06 2025 Iowa Code 2026, Section 452A .78 (25, 0) https://library.partnertax.ai/us-ia/stat/452A.79 [C27, 31, §4755-b38, 5093-a9; C35, §5093-f35; C39, § 5093.35; C46, 50, 54, §324.63; C58, 62, 66, §324.78; C71, 73, 75, 77, 79, 81, §324.79 ] 88 Acts, ch 1134, §69, 70 ; 91 Acts, ch 260, §1227 C93, §452A .79 93 Acts, ch 131, §17 ; 94 Acts, ch 1107, §68, 69 ; 98 Acts, ch 1219, §18 ; 99 Acts, ch 204, §37 ; 2005 Acts, ch 178, §12 ; 2006 Acts, ch 1179, §59, 66 ; 2019 Acts, ch 151, §43, 46 Referred to in §24.14 Fri Dec 12 20:30:06 2025 Iowa Code 2026, Section 452A .79 (26, 0) https://library.partnertax.ai/us-ia/stat/452A.79A ; 2007 Acts, ch 211, §44, 45 Referred to in §452A .79 Fri Dec 12 20:30:06 2025 Iowa Code 2026, Section 452A .79A (19, 0) https://library.partnertax.ai/us-ia/stat/452A.80 [C35, §5093-f36; C39, § 5093.36; C46, 50, 54, §324.64; C58, 62, 66, §324.79; C71, 73, 75, 77, 79, 81, §324.80 ] C93, §452A .80 95 Acts, ch 155, §38 ; 2019 Acts, ch 151, §44, 46 Fri Dec 12 20:30:07 2025 Iowa Code 2026, Section 452A .80 (25, 0) https://library.partnertax.ai/us-ia/stat/452A.81 [C58, 62, 66, §324.80; C71, 73, 75, 77, 79, 81, §324.81 ] C93, §452A .81 2003 Acts, ch 145, §286 See refunds, §452A .17 Fri Dec 12 20:30:07 2025 Iowa Code 2026, Section 452A .81 (19, 0) https://library.partnertax.ai/us-ia/stat/452A.82 [C71, 73, 75, 77, 79, 81, §324.82 ] 88 Acts, ch 1205, §17 C93, §452A .82 94 Acts, ch 1107, §70 ; 2006 Acts, ch 1179, §61, 66 ; 2022 Acts, ch 1061, §69 Referred to in §328.56 , 422.112 , 452A .79 Fri Dec 12 20:30:08 2025 Iowa Code 2026, Section 452A .82 (21, 0) https://library.partnertax.ai/us-ia/stat/452A.84 [C73, 75, 77, 79, 81, §324.84 ] 84 Acts, ch 1012, §1 C93, §452A .84 94 Acts, ch 1107, §71 ; 95 Acts, ch 155, §39, 44 ; 2006 Acts, ch 1179, §62, 66 ; 2022 Acts, ch 1061, §70 ; 2023 Acts, ch 66, §104 Referred to in §452A .79 , 452A .79A Fri Dec 12 20:30:09 2025 Iowa Code 2026, Section 452A .84 (23, 0) https://library.partnertax.ai/us-ia/stat/452A.85 ; 2003 Acts, ch 145, §286 ; 2005 Acts, ch 140, §67 ; 2014 Acts, ch 1032, §12 ; 2019 Acts, ch 151, §15, 17 Fri Dec 12 20:30:10 2025 Iowa Code 2026, Section 452A .85 (29, 0) https://library.partnertax.ai/us-ia/stat/452A.86 ; 99 Acts, ch 151, §73, 89 ; 2014 Acts, ch 1026, §98 ; 2014 Acts, ch 1032, §13 ; 2019 Acts, ch 151, §16, 17 Fri Dec 12 20:30:10 2025 Iowa Code 2026, Section 452A .86 (27, 0) https://library.partnertax.ai/us-ia/stat/453A.1 [C24, 27, 31, 35, 39, § 1552; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.1 ] 86 Acts, ch 1245, §401 ; 91 Acts, ch 240, §1, 2 C93, §453A .1 98 Acts, ch 1129, §2 ; 2003 Acts, ch 145, §286 ; 2008 Acts, ch 1032, §106 ; 2012 Acts, ch 1110, §26 ; 2014 Acts, ch 1109, §1, 2 ; 2016 Acts, ch 1011, §74 ; 2017 Acts, ch 170, §61, 62 ; 2025 Acts, ch 30, §105 ; 2025 Acts, ch 132, §1 Referred to in §101B.2 , 225A .8 , 453A .3 , 453A .5 , 453A .13A , 453A .22 , 453A .36 , 453A .42 , 453A .47A , 453E.1 https://library.partnertax.ai/us-ia/stat/453A.2 [C97, §5005, 5006; C24, 27, 31, 35, 39, § 1553; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.2 ] 87 Acts, ch 83, §1 ; 91 Acts, ch 240, §3 C93, §453A .2 94 Acts, ch 1172, §37 ; 2000 Acts, ch 1105, §2 ; 2001 Acts, ch 116, §25 ; 2003 Acts, ch 26, §1, 5, 7 ; 2003 Acts, ch 179, §130, 159 ; 2003 Acts, 1st Ex, ch 2, §29, 33 ; 2011 Acts, ch 25, §143 ; 2011 Fri Dec 12 20:30:11 2025 Iowa Code 2026, Section 453A .2 (34, 0) §453A .2, CIG ARET TE AND TOBACCO T A XES — NICOTINE AND V APOR PRODUCTS 2 A https://library.partnertax.ai/us-ia/stat/453A.3 [C97, §5005, 5006; C24, 27, 31, 35, 39, § 1554; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.3 ] 91 Acts, ch 240, §4 C93, §453A .3 94 Acts, ch 1172, §38 ; 97 Acts, ch 74, §3 ; 98 Acts, ch 1100, §63 ; 2000 Acts, ch 1105, §3 ; 2000 Acts, ch 1232, §70, 95 ; 2001 Acts, ch 137, §5 ; 2004 Acts, ch 1101, §59 ; 2005 Acts, ch 93, §1 Fri Dec 12 20:30:12 2025 Iowa Code 2026, Section 453A .3 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.4 ; 2014 Acts, ch 1109, §4 Fri Dec 12 20:30:13 2025 Iowa Code 2026, Section 453A .4 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.5 ; 2005 Acts, ch 93, §2 ; 2014 Acts, ch 1109, §5 ; 2020 Acts, ch 1106, §4, 8 ; 2023 Acts, ch 19, §2462 Referred to in §453A .2 , 453A .22 Fri Dec 12 20:30:15 2025 Iowa Code 2026, Section 453A .5 (26, 0) https://library.partnertax.ai/us-ia/stat/453A.6 [C24, 27, 31, 35, §1570; C39, § 1556.01; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.6 ] 83 Acts, ch 165, §1 ; 85 Acts, ch 32, §1 ; 88 Acts, ch 1005, §1 ; 88 Acts, ch 1153, §1 ; 91 Acts, ch 267, §509, 510 C93, §453A .6 99 Acts, ch 151, §74, 75, 89 ; 2004 Acts, ch 1073, §36 ; 2007 Acts, ch 17, §3, 4, 12 ; 2012 Acts, ch 1110, §27 ; 2018 Acts, ch 1041, §127 ; 2025 Acts, ch 132, §2 Referred to in §453A .35 , 453A .35A , 453A .40 , 453A .43 Inventory tax, §453A .40 Subsection 8, paragraph a https://library.partnertax.ai/us-ia/stat/453A.7 [C24, 27, 31, 35, §1574; C39, § 1556.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.7 ] C93, §453A .7 93 Acts, ch 180, §13 ; 2003 Acts, ch 145, §286 ; 2007 Acts, ch 186, §33 Fri Dec 12 20:30:16 2025 Iowa Code 2026, Section 453A .7 (23, 1) https://library.partnertax.ai/us-ia/stat/453A.8 [C24, §1574, 1575; C27, 31, 35, §1574-al, 1575; C39, §1556.03; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.8 ; 81 Acts, ch 43, §2 ] 83 Acts, ch 165, §2 ; 92 Acts, ch 1163, §22 C93, §453A .8 99 Acts, ch 151, §76, 89 ; 2004 Acts, ch 1101, §60 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1041, §127 ; 2022 Acts, ch 1062, §3 ; 2025 Acts, ch 132, §3 Referred to in §453A .40 Inventory tax, §453A .40 Subsection 2 amended Fri Dec 12 20:30:16 2025 Iowa Code 2026, Section 453A .8 (28, 1) https://library.partnertax.ai/us-ia/stat/453A.9 [C39, § 1556.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.9 ] C93, §453A .9 2018 Acts, ch 1041, §127 Fri Dec 12 20:30:17 2025 Iowa Code 2026, Section 453A .9 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.10 [C24, 27, 31, 35, §1571; C39, § 1556.05; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.10 ] C93, §453A .10 2022 Acts, ch 1061, §67 Referred to in §101B.2 , 101B.3 Fri Dec 12 20:30:17 2025 Iowa Code 2026, Section 453A .10 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.11 [C39, § 1556.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.11 ] C93, §453A .11 2004 Acts, ch 1073, §37 ; 2018 Acts, ch 1041, §127 Fri Dec 12 20:30:18 2025 Iowa Code 2026, Section 453A .11 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.12 [C39, § 1556.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.12 ] C93, §453A .12 2018 Acts, ch 1041, §127 Referred to in §453A .8 , 453A .40 Inventory tax, §453A .40 Fri Dec 12 20:30:18 2025 Iowa Code 2026, Section 453A .12 (26, 0) https://library.partnertax.ai/us-ia/stat/453A.13 [S13, §5007-a; C24, 27, §1557, 1558, 1560, 1563, 1564, 1584; C31, 35, §1557, 1558, 1560, 1563, 1563-d1, 1564, 1584; C39, § 1556.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.13 ] 86 Acts, ch 1007, §5 ; 86 Acts, ch 1241, §1 C93, §453A .13 94 Acts, ch 1165, §38 ; 2000 Acts, ch 1105, §5 ; 2007 Acts, ch 186, §34, 35 ; 2011 Acts, ch 25, §48 ; 2011 Acts, ch 63, §14 ; 2012 Acts, ch 1023, §54, 55 ; 2014 Acts, ch 1109, §6, 7 ; 2017 Acts, ch 170, §63, 64 ; 2017 Acts, ch 171, §60 ; 2018 Acts, ch https://library.partnertax.ai/us-ia/stat/453A.13A 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.14 [C24, 27, 31, 35, §1561, 1562; C39, § 1556.09; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.14 ] C93, §453A .14 2011 Acts, ch 25, §100 ; 2018 Acts, ch 1041, §127 ; 2022 Acts, ch 1061, §68 ; 2025 Acts, ch 132, §9, 10 Referred to in §453A .10 , 453A .13 , 453A .15 , 453A .17 Subsection 1, unnumbered paragraph 1 amended Subsection 2 amended Fri Dec 12 20:30:20 2025 Iowa Code 2026, Section 453A .14 (27, 1) https://library.partnertax.ai/us-ia/stat/453A.15 [C27, 31, 35, §1570-b1, -b2; C39, § 1556.10; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.15 ] C93, §453A .15 99 Acts, ch 151, §77, 89 ; 2004 Acts, ch 1073, §38 ; 2007 Acts, ch 186, §36, 37 ; 2018 Acts, ch 1041, §127 ; 2025 Acts, ch 132, §11 Subsection 7 amended Fri Dec 12 20:30:21 2025 Iowa Code 2026, Section 453A .15 (24, 1) https://library.partnertax.ai/us-ia/stat/453A.16 [C39, § 1556.11; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.16 ] C93, §453A .16 99 Acts, ch 151, §78, 89 ; 2025 Acts, ch 132, §12 Referred to in §421.26 Section amended Fri Dec 12 20:30:21 2025 Iowa Code 2026, Section 453A .16 (23, 1) https://library.partnertax.ai/us-ia/stat/453A.17 [C39, § 1556.12; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.17 ] C93, §453A .17 2018 Acts, ch 1041, §127 ; 2025 Acts, ch 132, §13 Referred to in §453A .10 Subsection 1 amended Fri Dec 12 20:30:21 2025 Iowa Code 2026, Section 453A .17 (26, 1) https://library.partnertax.ai/us-ia/stat/453A.18 [C39, § 1556.13; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.18 ] C93, §453A .18 2007 Acts, ch 186, §38 ; 2018 Acts, ch 1041, §127 ; 2025 Acts, ch 132, §14 Section amended Fri Dec 12 20:30:22 2025 Iowa Code 2026, Section 453A .18 (24, 1) https://library.partnertax.ai/us-ia/stat/453A.19 [C39, § 1556.14; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.19 ] C93, §453A .19 2024 Acts, ch 1180, §1 Fri Dec 12 20:30:23 2025 Iowa Code 2026, Section 453A .19 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.20 [C39, § 1556.15; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.20 ] C93, §453A .20 2020 Acts, ch 1063, §237 Fri Dec 12 20:30:23 2025 Iowa Code 2026, Section 453A .20 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.21 [C39, § 1556.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.21 ] C93, §453A .21 Fri Dec 12 20:30:24 2025 Iowa Code 2026, Section 453A .21 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.22 [C24, 27, 31, 35, §1559; C39, § 1556.17; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.22 ] 86 Acts, ch 1007, §6 ; 86 Acts, ch 1241, §2 ; 89 Acts, ch 251, §1 ; 91 Acts, ch 240, §5 C93, §453A .22 2000 Acts, ch 1105, §6, 7 ; 2000 Acts, ch 1232, §71, 95 ; 2003 Acts, ch 26, §3 – 7 ; 2005 Acts, ch 93, §3 ; 2006 Acts, ch 1030, §41 ; 2011 Acts, ch 63, §15, 16 ; 2018 Acts, ch 1041, §127 ; 2022 Acts, ch 1032, §63 ; 2023 Acts, ch 19, §2464, 2465 Referred to in §453A .2 , 453A .23 , 453A .47A , 453E https://library.partnertax.ai/us-ia/stat/453A.23 [C39, § 1556.18; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.23 ] C93, §453A .23 2018 Acts, ch 1041, §127 ; 2022 Acts, ch 1032, §64 ; 2025 Acts, ch 132, §15 Subsections 1 and 2 amended Fri Dec 12 20:30:25 2025 Iowa Code 2026, Section 453A .23 (28, 2) https://library.partnertax.ai/us-ia/stat/453A.24 [C39, § 1556.19; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.24 ] C93, §453A .24 2007 Acts, ch 186, §39 ; 2018 Acts, ch 1041, §127 ; 2025 Acts, ch 132, §16 Subsection 2 amended Fri Dec 12 20:30:26 2025 Iowa Code 2026, Section 453A .24 (27, 4) https://library.partnertax.ai/us-ia/stat/453A.25 [C24, 27, 31, 35, §1576; C39, § 1556.20; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.25 ] C93, §453A .25 2007 Acts, ch 186, §40 Fri Dec 12 20:30:26 2025 Iowa Code 2026, Section 453A .25 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.26 [C24, 27, 31, 35, §1565; C39, § 1556.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.26 ] C93, §453A .26 2005 Acts, ch 3, §74 Fri Dec 12 20:30:26 2025 Iowa Code 2026, Section 453A .26 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.27 [C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.27 ] C93, §453A .27 Fri Dec 12 20:30:27 2025 Iowa Code 2026, Section 453A .27 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.28 [C24, 27, 31, 35, §1568; C39, § 1556.23; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.28 ] 84 Acts, ch 1173, §1 ; 86 Acts, ch 1007, §7 ; 90 Acts, ch 1172, §1 C93, §453A .28 99 Acts, ch 151, §79, 89 ; 2004 Acts, ch 1073, §39 ; 2018 Acts, ch 1041, §127 ; 2023 Acts, ch 115, §37, 40 ; 2025 Acts, ch 132, §17, 18 Referred to in §453A .29 , 453A .31 Subsection 1, paragraph a amended Subsection 1, NEW paragraph c Fri Dec 12 20:30:27 2025 Iowa Code 2026, Section 453A .28 (25, 1) https://library.partnertax.ai/us-ia/stat/453A.29 [C39, § 1556.24; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.29 ] 86 Acts, ch 1007, §8 ; 86 Acts, ch 1241, §3, 4 C93, §453A .29 94 Acts, ch 1133, §13, 16 ; 99 Acts, ch 151, §80, 89 ; 2003 Acts, ch 44, §114 Referred to in §421.10 Fri Dec 12 20:30:28 2025 Iowa Code 2026, Section 453A .29 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.30 [C39, § 1556.25; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.30 ] C93, §453A .30 2007 Acts, ch 186, §41 Fri Dec 12 20:30:28 2025 Iowa Code 2026, Section 453A .30 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.31 [C24, 27, 31, 35, §1572; C39, § 1556.26; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.31 ] C93, §453A .31 99 Acts, ch 151, §81, 89 ; 2004 Acts, ch 1073, §40, 41 ; 2007 Acts, ch 186, §42 ; 2008 Acts, ch 1032, §55 ; 2018 Acts, ch 1041, §127 Referred to in §453A .11 , 453A .46 , 453D.5 Fri Dec 12 20:30:29 2025 Iowa Code 2026, Section 453A .31 (24, 0) https://library.partnertax.ai/us-ia/stat/453A.32 [C39, § 1556.27; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.32 ] Fri Dec 12 20:30:29 2025 Iowa Code 2026, Section 453A .32 (25, 0) §453A .32, CIG ARET TE AND TOBACCO T A XES — NICOTINE AND V APOR PRODUCTS 2 C93, §453A .32 2004 Acts, ch 1073, §42 ; 2007 Acts, ch 186, §43 ; 2018 Acts, ch 1041, §127 Referred to in §331.653 , 331.756(19) , 453A .33 , 453A .36 , 453D.6 Inventory tax, §453A .40 Fri Dec 12 20:30:29 2025 Iowa Code 2026, Section 453A .32 (25, 0) https://library.partnertax.ai/us-ia/stat/453A.33 [C39, § 1556.28; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.33 ] C93, §453A .33 2020 Acts, ch 1063, §238 Fri Dec 12 20:30:30 2025 Iowa Code 2026, Section 453A .33 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.34 [C39, § 1556.29; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.34 ] C93, §453A .34 Fri Dec 12 20:30:30 2025 Iowa Code 2026, Section 453A .34 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.35 [C24, 27, 31, 35, §1569; C39, § 1556.30; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.35 ] 83 Acts, ch 123, §51, 209 C93, §453A .35 2007 Acts, ch 17, §5, 12 ; 2009 Acts, ch 182, §62 ; 2010 Acts, ch 1192, §82 ; 2011 Acts, ch 131, §96, 158 ; 2013 Acts, ch 138, §130 ; 2024 Acts, ch 1180, §2 ; 2025 Acts, ch 132, §19, 20 Referred to in §331.427 , 453A .35A Subsection 1, paragraph a amended Subsection 2 amended Fri Dec 12 20:30:31 2025 Iowa Code 2026, Section 453A .35 (32, 1) https://library.partnertax.ai/us-ia/stat/453A.35A ; 2011 Acts, ch 131, §97, 158 ; 2023 Acts, ch 19, §1155 ; 2024 Acts, ch 1157, §48 ; 2024 Acts, ch 1180, §3 ; 2024 Acts, ch 1185, §176 Referred to in §453A .35 , 453A .52E Fri Dec 12 20:30:31 2025 Iowa Code 2026, Section 453A .35A (39, 0) https://library.partnertax.ai/us-ia/stat/453A.36 [C24, §1573; C27, 31, 35, §1573, 1575-a2; C39, § 1556.31; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.36 ] 91 Acts, ch 240, §6 C93, §453A .36 97 Acts, ch 136, §1 ; 2000 Acts, ch 1104, §1, 2 ; 2004 Acts, ch 1073, §43 ; 2007 Acts, ch 186, §44, 45 ; 2014 Acts, ch 1109, §8 ; 2018 Acts, ch 1041, §127 ; 2020 Acts, ch 1106, §5, 8 Referred to in §453A .22 , 453A .36A Fri Dec 12 20:30:32 2025 Iowa Code 2026, Section 453A .36 (28, 0) https://library.partnertax.ai/us-ia/stat/453A.36A ; 2014 Acts, ch 1109, §9 Legislative intent to restrict access of minors to cigarettes and tobacco products; 98 Acts, ch 1129, §1 Fri Dec 12 20:30:32 2025 Iowa Code 2026, Section 453A .36A (22, 0) https://library.partnertax.ai/us-ia/stat/453A.37 [C39, § 1556.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.37 ] 89 Acts, ch 251, §2 C93, §453A .37 2018 Acts, ch 1041, §127 Fraudulent practices, see §714.8 – 714.14 Fri Dec 12 20:30:33 2025 Iowa Code 2026, Section 453A .37 (27, 1) https://library.partnertax.ai/us-ia/stat/453A.38 [C24, 27, 31, 35, §1573; C39, § 1556.33; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.38 ] C93, §453A .38 Fri Dec 12 20:30:33 2025 Iowa Code 2026, Section 453A .38 (22, 0) https://library.partnertax.ai/us-ia/stat/453A.39 ; 2014 Acts, ch 1109, §10 ; 2020 Acts, ch 1106, §6, 8 ; 2025 Acts, ch 132, §21 Subsection 2, paragraph a amended Fri Dec 12 20:30:33 2025 Iowa Code 2026, Section 453A .39 (27, 2) https://library.partnertax.ai/us-ia/stat/453A.40 ; 2007 Acts, ch 17, §7, 11, 12 ; 2025 Acts, ch 132, §22 Referred to in §453A .43 Subsection 2 amended Fri Dec 12 20:30:34 2025 Iowa Code 2026, Section 453A .40 (24, 1) https://library.partnertax.ai/us-ia/stat/453A.42 [C71, 73, 75, 77, 79, 81, §98.42 ] 86 Acts, ch 1245, §402 C93, §453A .42 2002 Acts, ch 1119, §59 ; 2003 Acts, ch 145, §286 ; 2007 Acts, ch 17, §8, 9, 12 ; 2014 Acts, ch 1109, §11 ; 2017 Acts, ch 170, §65, 66 ; 2018 Acts, ch 1041, §127 Referred to in §453A .1 , 453A .3 , 453A .5 , 453A .13A , 453A .22 , 453A .36 , 453A .43 , 453E.1 Fri Dec 12 20:30:35 2025 Iowa Code 2026, Section 453A .42 (31, 0) https://library.partnertax.ai/us-ia/stat/453A.43 [C71, 73, 75, 77, 79, 81, §98.43 ] 85 Acts, ch 32, §2 ; 88 Acts, ch 1005, §3 ; 91 Acts, ch 267, §511, 512 C93, §453A .43 2004 Acts, ch 1073, §45 ; 2007 Acts, ch 17, §10, 12 ; 2007 Acts, ch 186, §46, 55 ; 2018 Acts, ch 1041, §127 Referred to in §453A .35 , 453A .35A , 453A .40 , 453A .42 , 453A .46 , 453A .47 , 453A .48 Inventory tax, §453A .40 Fri Dec 12 20:30:36 2025 Iowa Code 2026, Section 453A .43 (29, 0) https://library.partnertax.ai/us-ia/stat/453A.44 [C71, 73, 75, 77, 79, 81, §98.44 ] 89 Acts, ch 251, §3 ; 90 Acts, ch 1232, §1 C93, §453A .44 94 Acts, ch 1165, §39 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 24, §56 ; 2020 Acts, ch 1063, §239 Referred to in §421.26 , 453A .40 , 453A .45 , 453A .50 Fri Dec 12 20:30:36 2025 Iowa Code 2026, Section 453A .44 (30, 3) https://library.partnertax.ai/us-ia/stat/453A.45 [C71, 73, 75, 77, 79, 81, §98.45 ] 87 Acts, ch 199, §1 C93, §453A .45 99 Acts, ch 151, §82, 89 ; 2004 Acts, ch 1073, §46, 47 ; 2007 Acts, ch 186, §47 ; 2011 Acts, ch 25, §143 ; 2013 Acts, ch 70, §22 ; 2016 Acts, ch 1073, §123 ; 2018 Acts, ch 1041, §127 ; 2019 Acts, ch 24, §57 ; 2025 Acts, ch 132, §23 Subsection 5, paragraphs b, c, and d amended Fri Dec 12 20:30:37 2025 Iowa Code 2026, Section 453A .45 (29, 1) https://library.partnertax.ai/us-ia/stat/453A.46 [C71, 73, 75, 77, 79, 81, §98.46 ] 84 Acts, ch 1173, §2 ; 86 Acts, ch 1007, §9 ; 87 Acts, ch 199, §2, 3 ; 90 Acts, ch 1172, §2 C93, §453A .46 94 Acts, ch 1133, §14, 16 ; 99 Acts, ch 151, §83, 89 ; 2004 Acts, ch 1073, §48 ; 2007 Acts, ch 186, §48, 49 ; 2008 Acts, ch 1184, §65 ; 2011 Acts, ch 25, §143 ; 2018 Acts, ch 1041, §127 ; 2023 Acts, ch 115, §38, 40 ; 2025 Acts, ch 132, §24 – 26 Referred to in §421.10 , 453A .40 Subsection 1, paragraph a, subparagraph (1) amended Subsection 3 amended Subsec https://library.partnertax.ai/us-ia/stat/453A.47 [C71, 73, 75, 77, 79, 81, §98.47 ] C93, §453A .47 2013 Acts, ch 70, §23 ; 2018 Acts, ch 1041, §127 Fri Dec 12 20:30:38 2025 Iowa Code 2026, Section 453A .47 (24, 0) https://library.partnertax.ai/us-ia/stat/453A.47A ; 2005 Acts, ch 179, §131 ; 2011 Acts, ch 63, §17 ; 2013 Acts, ch 70, §24 ; 2014 Acts, ch 1109, §12 ; 2017 Acts, ch 170, §67 ; 2017 Acts, ch 171, §61 ; 2018 Acts, ch 1026, §140 ; 2018 Acts, ch 1041, §127 ; 2023 Acts, ch 19, §1156, 2466 ; 2025 Acts, ch 132, §27 – 30 Referred to in §453A .1 , 453A .47C , 453E.3 Subsection 6 amended Subsection 7, paragraph a, unnumbered paragraph 1 amended Subsection 9, unnumbered paragraph 1 amended Subsection 10, paragraph b amended Fri Dec 12 20:30:38 2025 Iowa https://library.partnertax.ai/us-ia/stat/453A.47B ; 2020 Acts, ch 1106, §7, 8 Fri Dec 12 20:30:39 2025 Iowa Code 2026, Section 453A .47B (12, 0) https://library.partnertax.ai/us-ia/stat/453A.47C 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.48 [C71, 73, 75, 77, 79, 81, §98.48 ] 86 Acts, ch 1241, §5 C93, §453A .48 94 Acts, ch 1133, §15, 16 ; 2003 Acts, ch 44, §114 ; 2018 Acts, ch 1041, §127 Referred to in §453A .44 Fri Dec 12 20:30:40 2025 Iowa Code 2026, Section 453A .48 (24, 0) https://library.partnertax.ai/us-ia/stat/453A.49 [C71, 73, 75, 77, 79, 81, §98.49 ] C93, §453A .49 2018 Acts, ch 1041, §127 Referred to in §331.756(19) Fri Dec 12 20:30:40 2025 Iowa Code 2026, Section 453A .49 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.50 [C71, 73, 75, 77, 79, 81, §98.50 ] C93, §453A .50 2007 Acts, ch 186, §50, 51 ; 2008 Acts, ch 1032, §56 ; 2018 Acts, ch 1041, §127 Referred to in §453A .46 Seizure and forfeiture of tobacco products, see §453A .32 Fri Dec 12 20:30:40 2025 Iowa Code 2026, Section 453A .50 (23, 0) https://library.partnertax.ai/us-ia/stat/453A.51 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.52 ; 2025 Acts, ch 132, §31 NEW subsection 9 Fri Dec 12 20:30:41 2025 Iowa Code 2026, Section 453A .52 (25, 1) https://library.partnertax.ai/us-ia/stat/453A.52A Referred to in §453A .52 , 453A .52F Fri Dec 12 20:30:42 2025 Iowa Code 2026, Section 453A .52A (2, 0) https://library.partnertax.ai/us-ia/stat/453A.52B ; 2025 Acts, ch 132, §32 NEW subsection 6 Fri Dec 12 20:30:42 2025 Iowa Code 2026, Section 453A .52B (5, 1) https://library.partnertax.ai/us-ia/stat/453A.52C 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.52D ; 2025 Acts, ch 132, §33 NEW subsection 4 Fri Dec 12 20:30:43 2025 Iowa Code 2026, Section 453A .52D (4, 1) https://library.partnertax.ai/us-ia/stat/453A.52E 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.52F 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.52G 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.56 2026-05-25 https://library.partnertax.ai/us-ia/stat/453A.57 Referred to in §453A .28 , 453A .45 , 453A .46 , 453A .52 , 453A .52B , 453A .52D , 453D.5 NEW section Fri Dec 12 20:30:47 2025 Iowa Code 2026, Section 453A .57 (0, 0)