Iowa § 422.3 Definitions controlling chapter

Iowa Statutes

§ 422.3 — Definitions controlling chapter

Iowa § 422.3

Title XFINANCIAL RESOURCES

Ch. 422INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

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Bluebook

Iowa Code § 422.3 (2026).

Text

For the purpose of this chapter and unless otherwise required by the context:

1.“Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.

2.“Court” means the district court in the county of the taxpayer’s residence.

3.“Department” means the department of revenue.

4.“Director” means the director of revenue.

5.“Internal Revenue Code” means one of the following:

a.For tax years beginning during the 2019 calendar year, “Internal Revenue Code” means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code of 1986 as amended and in effect on March 2

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For the purpose of this chapter and unless otherwise required by the context:
1. “Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer,
recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2. “Court” means the district court in the county of the taxpayer’s residence.
3. “Department” means the department of revenue.
4. “Director” means the director of revenue.
5. “Internal Revenue Code” means one of the following:
a. For tax years beginning during the 2019 calendar year, “Internal Revenue Code” means
the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal
Revenue Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code
of 1986 as amended and in effect on March 24, 2018. This definition shall not be construed to
include any amendment to the Internal Revenue Code enacted after the date specified in the
preceding sentence, including any amendment with retroactive applicability or effectiveness.
b. FortaxyearsbeginningonorafterJanuary1, 2020, “InternalRevenueCode”meansthe
Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue
Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code of 1986,
as amended.
6. The word “taxpayer” includes any person, corporation, or fiduciary who is subject to a
tax imposed by this chapter.