As used in this chapter the following words, terms, and phrases have the meanings ascribed to them by this section, except where the context clearly indicates that a different meaning is intended:
Iowa Code § 423.1
Referred to in §10A.519, 15.106, 15J.2, 321.1 05A, 418.1, 422.10, 422.33, 423.2, 423.3, 423.5, 423.15, 423.36, 423.45, 423A.2, 423B.5, 423B.6, 423B.10, 423C.2, 423D.1, 423G.2
2019 amendment to subsection 2, paragraphs b and c, applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 152, §33