Iowa § 422.23 Return by administrator

Iowa Statutes

§ 422.23 — Return by administrator

Iowa § 422.23

Title XFINANCIAL RESOURCES

Ch. 422INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

This text of Iowa § 422.23 (Return by administrator) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 422.23 (2026).

Text

The return by an individual, who, while living, was subject to income tax in the state during
the tax year, and who has died before making the return, shall be made in the individual’s
name and behalf by the administrator or executor of the estate and the tax shall be levied
upon and collected from the individual’s estate. In the making of said return, the executor or
administrator shall use the same method of computation, either cash or accrual, as was last
used by the deceased taxpayer.

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The return by an individual, who, while living, was subject to income tax in the state during
the tax year, and who has died before making the return, shall be made in the individual’s
name and behalf by the administrator or executor of the estate and the tax shall be levied
upon and collected from the individual’s estate. In the making of said return, the executor or
administrator shall use the same method of computation, either cash or accrual, as was last
used by the deceased taxpayer.