Iowa Code § 422.13
87 Acts, ch 214, §3; 87 Acts, 1st Ex, ch 1, §4; 87 Acts, ch 196, §1; 88 Acts, ch 1028, §24; 89 Acts, ch 251, §15; 92 Acts, 2nd Ex, ch 1001, §219, 224, 227; 93 Acts, ch 123, §1 - 4; 99 Acts, ch 151, §5, 89; 2000 Acts, ch 1146, §6, 10, 11; 2001 Acts, ch 127, §7, 9, 10; 2007 Acts, ch 186, §15; 2009 Acts, ch 133, §244, 245; 2009 Acts, ch 179, §132; 2012 Acts, ch 1110, §8
Referred to in §29C.24, 422.7(5)(b), 422.8, 422.12H, 422.12K, 422.16, 422.16B, 422.16C, 456A.16
2021 strike of former subsection 5 applies to tax years beginning on or after January 1, 2022; 2021 Acts, ch 151, §15
2021 amendment to subsection 5 applies to tax years beginning on or after January 1, 2022; 2021 Acts, ch 151, §15
2018 strike of subsection 1, paragraph c is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1
Composite return unused tax credit carryforwards from tax year 2021; 2022 Acts, ch 1061, §52