Iowa Code

Iowa Code § 421A.1 (2026)

Definitions

✓ current as of July 2026

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As used in this chapter, unless the context otherwise requires:

1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these.

2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax.

3. “Information” for the purpose of this chapter shall include but not be limited to the name, address and statistical data of the taxpayer. [C73, 75, 77, 79, 81, §423A.1] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.1 \n

Notes of Decisions

Cited in 2 cases, 1995–1995 · leading case: State v. Lange, 531 N.W.2d 108 (Iowa 1995).

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State v. Lange, 531 N.W.2d 108 (Iowa 1995). · cites it 6× “Iowa Code § 421A.1(3). As this statute makes clear, no tax is imposed unless certain threshold limits are reached.”

State v. Gulledge, 896 P.2d 378 (Kan. 1995). “’ Iowa Code § 421A.1(3). As this statute makes clear, no tax is imposed unless certain threshold limits are reached.”

— Iowa Code § 421A.1(3) — 2 cases

State v. Lange, 531 N.W.2d 108 (Iowa 1995). “Iowa Code § 421A.1(3). As this statute makes clear, no tax is imposed unless certain threshold limits are reached.”

State v. Gulledge, 896 P.2d 378 (Kan. 1995). “’ Iowa Code § 421A.1(3). As this statute makes clear, no tax is imposed unless certain threshold limits are reached.”

— Iowa Code § 421A.1(3)(b) — 1 case

State v. Lange, 531 N.W.2d 108 (Iowa 1995). “Iowa Code § 421A.1(3). As this statute makes clear, no tax is imposed unless certain threshold limits are reached.”

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