Iowa Code § 423.57 — Statutes applicable

The director shall administer this subchapter as it relates to the taxes imposed in this chapter in the same manner and subject to all the provisions of, and all of the powers, duties, authority , and restrictions contained in sections 423.14 , 423.14A , 423.14B , 423.15 , 423.16 , 423.17 , 423.19 , 423.20 , 423.21 , 423.22 , 423.23 , 423.24 , 423.25 , 423.29 , 423.31 , 423.33 , 423.34 , 423.34A , 423.35 , 423.37 , 423.39 , 423.40 , 423.41 , and 423.42 , section 423.43, subsection 1 , and sections 423.45 , 423.46 , and 423.47 . 2003 Acts, 1st Ex, ch 2, §150, 205