reglab/housing_qa huggingface dataset:
IA Code § 422.16A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.16A - Job training withholding — certification and transfer.

422.16A Job training withholding — certification and transfer.   Upon the completion by a business of its repayment obligation for a training project funded under chapter 260E, including a job training project funded under section 15A.8 or repaid in whole or in part by the supplemental new jobs credit from withholding under section 15A.7 or section 15E.197, Code 2014, the sponsoring community college shall report to the economic development authority the amount of withholding paid by the business to the community college during the final twelve months of withholding payments. The economic development authority shall notify the department of revenue of that amount. The department shall credit to the workforce development fund account established in section 15.342A twenty-five percent of that amount each quarter for a period of ten years. If the amount of withholding from the business or employer is insufficient, the department shall prorate the quarterly amount credited to the workforce development fund account. The maximum amount from all employers which shall be transferred to the workforce development fund account in any year is six million dollars.  95 Acts, ch 184, §9; 96 Acts, ch 1180, §17; 97 Acts, ch 98, §1, 3; 98 Acts, ch 1225, §26; 2000 Acts, ch 1196, §9, 10; 2000 Acts, ch 1230, §23, 35; 2001 Acts, ch 188, §26; 2003 Acts, ch 145, §286; 2005 Acts, ch 150, §61, 69; 2011 Acts, ch 118, §85, 89; 2014 Acts, ch 1130, §37; 2014 Acts, ch 1132, §14  Referred to in §15.342A, 422.16, 422.38
IA Code § 422.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.17 - Certificate issued by department to make payments without withholding.

422.17 Certificate issued by department to make payments without withholding.   Any nonresident whose Iowa income is not subject to section 422.16, subsection 1, in whole or in part, and who elects to be governed by section 422.16, subsection 12, to the extent that the nonresident pays the entire amount of tax properly estimated on or before the last day of the fourth month of the nonresident’s tax year, for the year, may for the year of the election and payment, be granted a certificate from the department authorizing each withholding agent, the income from whom the nonresident has considered in the payment of estimated tax and to the extent the income is included in the estimate, to make payments of income to the nonresident without withholding tax from those payments. Withholding agents, if payments exceed the tax liability estimated by the nonresident as indicated upon the certificate, shall withhold tax in accordance with section 422.16, subsection 12.  [C39, §6943.049; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.17]  86 Acts, ch 1241, §17; 2015 Acts, ch 29, §53  Referred to in §422.16, 422.38
IA Code § 422.19 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.19 - Scope of nonresidents tax.

422.19 Scope of nonresidents tax.   The tax imposed under this subchapter upon certain income of nonresidents shall apply to all such income actually received by such nonresident regardless of when such income was earned. If the nonresident is reporting on the accrual basis it shall apply to all such income which first became available to the nonresident so that the nonresident might demand payment thereof regardless of when such income was earned. The duty to withhold imposed under this subchapter upon withholding agents shall apply only to amounts paid after June 30, 1937.  [C39, §6943.051; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.19]  2020 Acts, ch 1063, §221  Referred to in §422.16, 422.38  Section amended
IA Code § 422.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.22 - Supplementary returns.

422.22 Supplementary returns.   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.  [C35, §6943-f18; C39, §6943.054; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.22]  2020 Acts, ch 1062, §94  Referred to in §257.22, 422.16, 422.38, 422D.3  Code editor directive applied
IA Code § 422.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.23 - Return by administrator.

422.23 Return by administrator.   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.  [C35, §6943-f19; C39, §6943.055; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.23]  86 Acts, ch 1241, §18; 99 Acts, ch 151, §7, 89  Referred to in §257.22, 422.16, 422D.3
IA Code § 422.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.24 - Payment — interest.

422.24 Payment — interest.   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
IA Code § 422.24A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.24A - Start-up business tax deferment.

422.24A Start-up business tax deferment. Repealed by  2008 Acts, ch 1184, §66, 67  .
IA Code § 422.25B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.25B - State partnership representative.

422.25B State partnership representative.   1. As used in this section, all words and phrases defined in section 422.25A shall have the same meaning given them by that section.   2. The state partnership representative for the reviewed year for a partnership shall be the partnership’s federal partnership representative with respect to an action required or permitted to be taken by a state partnership representative under this chapter for a reviewed year, unless the partnership designates in writing another person as the state partnership representative as provided in subsection 3. The state partnership representative for the reviewed year for a pass-through entity is the person designated in subsection 3.   3. The department may establish reasonable qualifications for a person to be a state partnership representative. If a partnership desires to designate a person other than the federal partnership representative, the partnership shall designate such person in the manner and form prescribed by the department. A pass-through entity shall designate a person as the state partnership representative in the manner and form prescribed by the department. A partnership or pass-through entity shall be allowed to change such designation by notifying the department at the time the change occurs in the manner and form prescribed by the department.   4. The department may adopt any rules pursuant to chapter 17A to implement this section.  2020 Acts, ch 1118, §65, 71  Referred to in §257.22, 422.25A, 422.25C, 422.39, 422D.3  Section applies to federal adjustments and federal partnership adjustments that have a final determination date after July 1, 2020; 2020 Acts, ch 1118, §71  NEW section
IA Code § 422.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.27 - Final report of fiduciary — conditions.

422.27 Final report of fiduciary — conditions.   1. A final account of a personal representative, as defined in section 450.1, shall not be allowed by any court unless the account shows, and the judge of the court finds, that all taxes imposed by this subchapter upon the personal representative, which have become payable, have been paid, and that all taxes which may become due are secured by bond or deposit, or are otherwise secured. The certificate of acquittances of the department of revenue is conclusive as to the payment of the tax to the extent of the acquittance. This subsection does not apply if all property in the estate of a decedent is held in joint tenancy with right of survivorship by husband and wife alone.   2. For the purpose of facilitating the settlement and distribution of estates held by fiduciaries, the director may, on behalf of the state, agree upon the amount of taxes at any time due or to become due from such fiduciaries under the provisions of this subchapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.  [C35, §6943-f23; C39, §6943.059; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.27]  85 Acts, ch 148, §1; 86 Acts, ch 1054, §1; 86 Acts, ch 1238, §19; 86 Acts, ch 1241, §20; 90 Acts, ch 1232, §11; 2003 Acts, ch 145, §286; 2020 Acts, ch 1062, §94  Referred to in §257.22, 422.39, 422D.3, 633.479, 635.7  Fiduciaries’ reports, §636.33  Similar provision, §450.58  Code editor directive applied
IA Code § 422.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.28 - Revision of tax.

422.28 Revision of tax.   A taxpayer may appeal to the director for revision of the tax, interest, or penalties assessed at any time within sixty days from the date of the notice of the assessment of tax, additional tax, interest, or penalties. The director shall grant a hearing and if, upon the hearing, the director determines that the tax, interest, or penalties are excessive or incorrect, the director shall revise them according to the law and the facts and adjust the computation of the tax, interest, or penalties accordingly. The director shall notify the taxpayer by mail of the result of the hearing and shall refund to the taxpayer the amount, if any, paid in excess of the tax, interest, or penalties found by the director to be due, with interest accruing in accordance with section 421.60, subsection 2, paragraph “e”.  [C35, §6943-f24; C39, §6943.060; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.28; 81 Acts, ch 131, §9]  86 Acts, ch 1007, §27; 86 Acts, ch 1241, §21; 94 Acts, ch 1133, §5, 16; 2012 Acts, ch 1110, §9; 2018 Acts, ch 1161, §7, 15, 16  Referred to in §257.22, 421.10, 422.25A, 422.25C, 422.29, 422.41, 422.66, 422D.3, 428A.8, 453B.14  2018 amendment applies retroactively to January 1, 2018, for tax years beginning, and for refunds issued, on or after that date; 2018 Acts, ch 1161, §16
IA Code § 422.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.29 - Judicial review.

422.29 Judicial review.   1. Judicial review of actions of the director may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A. Notwithstanding the terms of said Act, petitions for judicial review may be filed in the district court of the county in which the petitioner resides, or in which the petitioner’s principal place of business is located, or in the case of a nonresident not maintaining a place of business in this state either in any county in which the income involved was earned or derived or in Polk county, within sixty days after the petitioner shall have received notice of a determination by the director as provided for in section 422.28.   2. For cause and upon a showing by the director that collection of the tax in dispute is in doubt, the court may order the petitioner to file with the clerk a bond for the use of the respondent, with sureties approved by the clerk, in the amount of tax appealed from, conditioned that the petitioner shall perform the orders of the court.   3. An appeal may be taken by the taxpayer or the director to the supreme court of this state irrespective of the amount involved.  [C35, §6943-f25; C39, §6943.061; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.29]  94 Acts, ch 1133, §6, 16; 2003 Acts, ch 44, §114  Referred to in §257.22, 422.25A, 422.25C, 422.41, 422.66, 422D.3, 428A.8, 453A.29, 453A.46, 453B.14, 602.8102(60)
IA Code § 422.30 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.30 - Jeopardy assessments — posting of bond.

422.30 Jeopardy assessments — posting of bond.   1. If the director believes that the assessment or collection of taxes will be jeopardized by delay, the director may immediately make an assessment of the estimated amount of tax due, together with all interest, additional amounts, or penalties, as provided by law. The director shall serve the taxpayer by regular mail at the taxpayer’s last known address or in person, with a written notice of the amount of tax, interest, and penalty due, which notice may include a demand for immediate payment. Service of the notice by regular mail is complete upon mailing. A distress warrant may be issued or a lien filed against the taxpayer immediately.   2. The director shall be permitted to accept a bond from the taxpayer to satisfy collection until the amount of tax legally due shall be determined. Such bond to be in an amount deemed necessary, but not more than double the amount of the tax involved, and with securities satisfactory to the director.  [C35, §6943-f26; C39, §6943.062; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.30]  94 Acts, ch 1165, §17; 2018 Acts, ch 1041, §91, 127  Referred to in §99G.30A, 257.22, 321.105A, 422.16, 422.41, 422.66, 422D.3, 423.42, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 425.27, 426C.7, 428A.8, 450.55, 453B.9
IA Code § 422.31 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.31 - Statute applicable to personal tax.

422.31 Statute applicable to personal tax.   All the provisions of section 422.36, subsection 3, shall be applicable to persons taxable under this subchapter.  [C35, §6943-f27; C39, §6943.063; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.31]  2020 Acts, ch 1062, §94  Referred to in §257.22, 422D.3  Code editor directive applied
IA Code § 422.34 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.34 - Exempted corporations and organizations.

422.34 Exempted corporations and organizations.   The following organizations and corporations shall be exempt from taxation under this subchapter:   1. All state, national, private, cooperative, and savings banks, credit unions, title insurance and trust companies, federally chartered savings and loan associations, production credit associations, insurance companies or insurance associations, reciprocal or inter-insurance exchanges, and fraternal beneficiary associations.   2. a. An organization described in section 501 of the Internal Revenue Code unless the exemption is denied under section 501, 502, 503, or 504 of the Internal Revenue Code.   b. An organization that would have qualified as an organization exempt from federal income tax under section 501(c)(19) of the Internal Revenue Code but for the fact that the requirement that substantially all of the members who are not past or present members of the United States armed forces is not met because such members include ancestors or lineal descendants, shall be considered for purposes of the exemption from taxation under this subchapter as an organization exempt from federal income tax under section 501(c)(19) of the Internal Revenue Code.  [C35, §6943-f30; C39, §6943.066; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.34]  92 Acts, 2nd Ex, ch 1001, §239, 251; 94 Acts, ch 1165, §20; 2003 Acts, ch 142, §9; 2010 Acts, ch 1061, §56; 2012 Acts, ch 1017, §82; 2020 Acts, ch 1062, §94  Referred to in §421.27, 422.25A, 422.33, 422.37  Code editor directive applied
IA Code § 422.34A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.34A - Exempt activities of foreign corporations.

422.34A Exempt activities of foreign corporations.   A foreign corporation shall not be considered doing business in this state or deriving income from sources within this state for the purposes of this subchapter by reason of carrying on in this state one or more of the following activities:   1. Holding meetings of the board of directors or shareholders or holiday parties or employee appreciation dinners.   2. Maintaining bank accounts.   3. Borrowing money, with or without security.   4. Utilizing Iowa courts for litigation.   5. Owning and controlling a subsidiary corporation which is incorporated in or which is transacting business within this state where the holding or parent company has no physical presence in the state as that presence relates to the ownership or control of the subsidiary.   6. Recruiting personnel where hiring occurs outside the state.   7. Training employees or educating employees, or using facilities in Iowa for this purpose.   8. Utilizing a distribution facility within this state, owning or leasing property at a distribution facility within this state that is used at or distributed from the distribution facility, or selling property shipped or distributed from a distribution facility. For purposes of this subsection, “distribution facility” means an establishment where shipments of tangible personal property are processed for delivery to customers. “Distribution facility” does not include an establishment where retail sales of tangible personal property or returns of such property are undertaken with respect to retail customers on more than twelve days a year except for a distribution facility which processes customer sales orders by mail, telephone, or electronic means, if the distribution facility also processes shipments of tangible personal property to customers provided that not more than ten percent of the dollar amount of goods are delivered and shipped so as to be included in the gross sales of the corporation within this state as provided in section 422.33, subsection 2, paragraph “a”, subparagraph (2), subparagraph division (h).  96 Acts, ch 1123, §1, 2; 97 Acts, ch 46, §1, 2; 2006 Acts, ch 1179, §58, 66; 2014 Acts, ch 1026, §140; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 422.37 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.37 - Consolidated returns.

422.37 Consolidated returns.   Any affiliated group of corporations may, not later than the due date for filing its return for the taxable year, including any extensions thereof, under rules to be prescribed by the director, elect, and upon demand of the director shall be required, to make a consolidated return showing the consolidated net income of all such corporations and other information as the director may require, subject to the following:   1. The affiliated group filing under this section shall file a consolidated return for federal income tax purposes for the same taxable year.   2. All members of the affiliated group shall join in the filing of an Iowa consolidated return to the extent they are subject to the tax imposed by section 422.33, except as otherwise provided in section 29C.24.   3. Members of the affiliated group exempt from taxation by section 422.34 of the Code shall not be included in a consolidated return.   4. All members of the affiliated group shall use the statutory method of allocation and apportionment unless the director has granted permission to all members to use an alternative method of allocation and apportionment.   5. Each member of the affiliated group shall consent to the rules governing a consolidated return prescribed by the director at the time the consolidated return is filed, unless the director requires the filing of a consolidated return. The filing of a consolidated return shall be considered the affiliated group’s consent.   6. The filing of a consolidated return for any taxable year shall require the filing of consolidated returns for all subsequent taxable years so long as the filing taxpayers remain members of the affiliated group unless the director determines that the filing of separate returns will more clearly disclose the taxable incomes of each member of the affiliated group. This determination shall be made after specific request by the taxpayer for the filing of separate returns.   7. The computation of consolidated taxable income for the members of an affiliated group of corporations subject to tax shall be made in the same manner and under the same procedures, including all intercompany adjustments and eliminations, as are required for consolidating the incomes of affiliated corporations for the taxable year for federal income tax purposes in accordance with section 1502 of the Internal Revenue Code.  [C35, §6943-f33; C39, §6943.069; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.37]  86 Acts, ch 1213, §10  ; 87 Acts, 1st Ex, ch 1, §13  ; 92 Acts, 2nd Ex, ch 1001, §240, 252  ; 2016 Acts, ch 1095, §8, 14, 15  Referred to in §29C.24, 421.27, 422.25  2016 amendment to subsection 2 takes effect April 21, 2016, and applies retroactively to January 1, 2016, for tax years beginning on or after that date;  2016 Acts, ch 1095, §14, 15
IA Code § 422.38 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES|Section 422.38 - Statutes governing corporations.

422.38 Statutes governing corporations.   All the provisions of sections 422.15 through 422.22 of subchapter II, insofar as the same are applicable, shall apply to corporations taxable under this subchapter.  [C35, §6943-f34; C39, §6943.070; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.38]  2020 Acts, ch 1062, §94; 2020 Acts, ch 1063, §225  See Code editor’s note on simple harmonization at the beginning of this Code volume  Section amended