Iowa Code § 421.6

Current through bills signed by governor as of 5/9/2024
Section 421.6 - Definition of return

For purposes of this Title, unless the context otherwise requires, "return" means any tax or information return, amended return, declaration of estimated tax, or claim for refund that is required by, provided for, or permitted under, the provisions of this Title or section 533.329, and which is filed with the department by, on behalf of, or with respect to any person. "return" includes any amendment or supplement to these items, including supporting schedules, attachments, or lists which are supplemental to or part of the filed return.

Iowa Code § 421.6

Amended by 2020 Iowa, ch 1118, s 1, eff. 7/1/2020.
Added by 2018 Iowa, ch 1161, s 2, eff. 5/30/2018.

Referred to in §422.20, 422.72