Iowa Statutes
§ 422.28 — Revision of tax
Iowa § 422.28
This text of Iowa § 422.28 (Revision of tax) 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 § 422.28 (2026).
Text
partners shall be bound by those actions.
4.If the department, the partnership or pass-through entity, and owners representing
a majority of the ownership interests in the partnership or pass-through entity agree, the
provisions of this section may be applied to tax years beginning before January 1, 2020.
5.The department may adopt rules pursuant to chapter 17A to implement this section.
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Related
State of Iowa v. Marc A. Hagen
840 N.W.2d 140 (Supreme Court of Iowa, 2013)
Luthens v. Bair
788 F. Supp. 1032 (S.D. Iowa, 1992)
Klein v. Iowa Department of Revenue & Finance
451 N.W.2d 837 (Supreme Court of Iowa, 1990)
Wernimont v. Iowa Department of Revenue (In Re Wernimont)
183 B.R. 181 (N.D. Iowa, 1994)
Ashland Oil, Inc. v. Iowa Department of Revenue & Finance
452 N.W.2d 162 (Supreme Court of Iowa, 1990)
In re Estate of Glaser
(Court of Appeals of Iowa, 2023)
Legislative History
[C35, §6943-f22; C39, §6943.058; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §422.26;
81 Acts, ch 117, §1220]
Nearby Sections
15
§ 422.1
Classification of chapter§ 422.10
Research activities credit§ 422.10A
Geothermal tax credit§ 422.10C
Sustainable aviation fuel tax credit§ 422.11
Franchise tax credit§ 422.110
Income tax credit in lieu of refund§ 422.111
Fuel tax credit as income tax credit§ 422.112
Aircraft fuel tax transfer§ 422.11A
New jobs tax credit§ 422.11B
Minimum tax credit§ 422.11D
Historic preservation tax credit§ 422.11E
Beginning farmer tax credit programCite This Page — Counsel Stack
Bluebook (online)
Iowa § 422.28, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/422.28.