Iowa Code § 422.14
Referred to in §29C.24, 421.60, 422.13, 422.16, 422.16B
2022 amendment to subsection 1 applies to tax years ending on or after December 31, 2023, or for tax years ending on or after December 31 of the calendar year in which the department of revenue implements a system for receiving the electronic returns, whichever is later; 2022 Acts, ch 1061, §9