Iowa Code

Iowa Code § 422.1 (2026)

Classification of chapter

✓ current as of July 2026

Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

The provisions of this chapter are 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 Subchapter IV Repealed by 2003 Iowa Acts, 1st Ex., ch. 2, §151, 205; see chapter 423.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 Subchapter X Repealed by 2009 Iowa Acts, ch. 179, §152, 153.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; 2022 Acts, ch 1032, §57 \n

Notes of Decisions

Cited in 1 case, 2009–2009 · leading case: Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009).

Sort: Relevance Newest Treatment

Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009). “Code § 20-51-3-1(b); Iowa Code § 422.1 lS(5)(c)(l); R.I. Gen. Laws § 44-62-2(a).”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.