Iowa Code § 422.3 — Definitions controlling chapter

F or the purpose of this chapter and unless otherwise required by the context: 1. “Book” , “list” , “record” , or “schedule” kept by a county auditor , assessor , treasurer , recorder , sheriff, or other county officer means the county system as defined in section 445.1 . 2. “Court” means the district court in the county of the taxpayer ’s residence. 3. “Department” means the department of revenue. 4. “Director” means the director of revenue. 5. “Internal Revenue Code” means one of the following: a. F or tax years beginning during the 2019 calendar year , “Internal Revenue Code” means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the T ax Reform Act of 1986, or means the Internal Revenue Code of 1986 as amended and in effect on March 24, 2018. This definition shall not be construed to include any amendment to the Internal Revenue Code enacted after the date specified in the preceding sentence, including any amendment with retroactive applicability or effectiveness. b. F or tax years beginning on or after January 1, 2020, “Internal Revenue Code” means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the T ax Reform Act of 1986, or means the Internal Revenue Code of 1986, as amended. 6. The word “taxpayer” includes any person, corporation, or fiduciary who is subject to a tax imposed by this chapter .