Iowa Code

Iowa Code § 422.24 (2026)

Payment — interest

✓ current as of July 2026

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1. For all taxpayers the total tax due shall be paid in full at the time of filing the return.

2. When, at the request of the taxpayer, the time for filing the return is extended, interest at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, on the total tax due, from the time when the return was required to be filed to the time of payment, shall be added and paid. [C35, §6943-f20; C39, §6943.056; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.24; 81 Acts, ch 131, §7] Referred to in §257.22, 422.16, 422.39, 422.66, 422D.3\n\n 422.24A Start-up business tax deferment. Repealed by 2008 Acts, ch 1184, §66, 67. \n

Notes of Decisions

Cited in 1 case, 1990–1990 · leading case: Ashland Oil, Inc. v. Iowa Dep't of Revenue & Fin., 452 N.W.2d 162 (Iowa 1990).

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Ashland Oil, Inc. v. Iowa Dep't of Revenue & Fin., 452 N.W.2d 162 (Iowa 1990). · cites it 2× “Iowa Code § 422.24 . In addition to the tax or additional tax determined by the department, the taxpayer must pay interest on the tax or additional tax at a rate fixed by statute and computed from the date the return was required to be filed.”

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