Iowa Code § 422.39

Current through bills signed by governor as of 5/17/2024

Section 422.39 - Statutes applicable to corporations and corporation tax

All the provisions of sections 422.24 through 422.27 of subchapter II, respecting payment, collection, reporting, examination, and assessment, shall apply in respect to a corporation subject to the provisions of this subchapter and to the tax due and payable by a corporation taxable under this subchapter. This includes but is not limited to a corporation that is a pass-through entity as defined in section 422.25A.

Iowa Code § 422.39

Amended by 2020 Iowa, ch 1118, s 68, eff. 7/1/2020.

Amended by 2020 Iowa, ch 1063, s 226, eff. 7/1/2020.

Amended by 2020 Iowa, ch 1062, s 94, eff. 7/1/2020.

C35, §6943-f35; C39, § 6943.071; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.39

2020 amendment applies to federal adjustments and federal partnership adjustments that have a final determination date after July 1, 2020; 2020 Acts, ch 1118, §71