Iowa Code § 422.1 — Classification of chapter

The provisions of this chapter are classified and designated as follows: 1. Subchapter I Introductory provisions. 2. Subchapter II P ersonal net income tax. 3. Subchapter III Business tax on corporations. 4. Subchapter IV Repealed by 2003 Iowa Acts, 1st Ex., ch. 2, §151, 205 ; see chapter 423 . 5. Subchapter V T axation of financial institutions. 6. Subchapter VI Administration. 7. Subchapter VII Estimated taxes by corporations and financial institutions. 8. Subchapter VIII Allocation of revenues. 9. Subchapter IX F uel tax credit. 10. Subchapter X Repealed by 2009 Iowa Acts, ch. 179, §152, 153 .