Iowa Code § 541B.3
Referred to in §541B.2, 541B.7
2018 amendment to subsection 1, paragraph b is effective January 1, 2023, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1
Subsection 1, paragraph a amended
Subsection 2, paragraph a amended