Iowa Code § 422.21
Referred to in §257.23, 422.7(22)(a), 422.16, 422.38, 422D.3, 541B.3
2018 amendments to subsections 2, 5, and 7 are effective January 1, 2023, and apply to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1