§ 422.22 — Supplementary returns

Iowa § 422.22

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 422: INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

Text

If the director shall be of the opinion that any taxpayer required under this subchapter to
file a return has failed to file such a return or to include in a return filed, either intentionally
or through error, items of taxable income, the director may require from such taxpayer a
return or supplementary return in such form as the director shall prescribe, of all the items
of income which the taxpayer received during the year for which the return is made, whether
or not taxable under the provisions of this subchapter. If from a supplementary return, or
otherwise, the director finds that any items of income, taxable under this subchapter, have
been omitted from the original return, the director may require the items so omitted to be

added to the original return. Such supplementary return and the correction of the original
return shall not relieve the taxpayer from any of the penalties to which the taxpayer may be
liable under any provisions of this subchapter, whether or not the director required a return
or a supplementary return under this section.

Legislative History

[C35, §6943-f18; C39, §6943.054; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.22]