Iowa Code — Title X (Revenue)
Iowa Code § 422.66 — Department to enforce
The department shall administer and enforce the provisions of this subchapter , and all applicable provisions of sections 422.24 , 422.25 , 422.26 , 422.28 , 422.29 , and 422.30 , and subchapter VI of this chapter , apply to financial institutions and to the franchise tax imposed by this subchapter .
Source: official text