422.1 Classification of chapter.
The provisions of this chapter are herein classified and designated as follows:
1. Subchapter I Introductory provisions.
2. Subchapter II Personal net income tax.
3. Subchapter III Business tax on corporations.
4. Subchapter IV Repealed by
2003 Iowa Acts, 1st Ex., ch. 2, §151, 205
;
see chapter 423.
5. Subchapter V Taxation of financial
institutions.
6. Subchapter VI Administration.
7. Subchapter VII Estimated taxes by
corporations and
financial institutions.
8. Subchapter VIII Allocation of revenues.
9. Subchapter IX Fuel tax credit.
10. Subchapter X Repealed by
2009 Iowa Acts, ch. 179, §152, 153
.
[C35, §6943-f1; C39, §6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1]2006 Acts, ch 1010, §100; 2011 Acts, ch 34, §97; 2020 Acts, ch 1062, §94; 2021 Acts, ch 76, §68
Subsections 4 and 10 amended