Iowa Code § 422.16B
Referred to in §29C.24, 422.16, 422.16C, 422.25A, 422.38
Section applies to tax years beginning on or after January 1, 2022; 2021 Acts, ch 151, §15
For future amendment to subsection 2, paragraph a, effective January 1, 2026, see 2022 Acts, ch 1002, §21, 23, 24
2022 amendment to subsection 8 applies to tax years ending on or after December 31, 2022, 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
Subsection 5, paragraph c applies retroactively to January 1, 2023, for tax years beginning on or after that date; 2023 Acts, ch 115, §54
Certain requirements of this section shall not apply to any estate for a tax year that began on or after January 1, 2022, and ended before December 31, 2022, if the estate received a certificate of acquittance from the department without having filed a composite return; 2023 Acts, ch 115, §61
Subsection 5, NEW paragraph c and former paragraph c redesignated as d
Subsection 7 amended