Iowa Code — Title X (Revenue)

Iowa Code § 422.92 — Rules for short taxable year

A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director .

Last amended: [C79, 81, §422.92 ] 89 Acts, ch 251, §29 Fri Dec 12 20:19:54 2025 Iowa Code 2026, Section 422.92 (24, 0)