reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.19 - Counsel — disclosures authorized.

421.19 Counsel — disclosures authorized.
1. It shall be the duty of the attorney general and of the county attorneys in their respective counties to commence and prosecute actions, prosecutions, and complaints, when so directed by the director of revenue and to represent the director in any litigation arising from the discharge of the director’s duties.
2. If the department has information that indicates a taxpayer intentionally filed a false claim, affidavit, return, or other information with intent to evade tax or to obtain a refund, credit, or other benefit from the department, the department may notify federal, state, or local law enforcement and may disclose state returns, state return information, state investigative or audit information, or any other state information to such law enforcement, notwithstanding sections 422.20 and 422.72.
3. Notwithstanding sections 422.20 and 422.72, the department may disclose state returns, state return information, state investigative or audit information, or any other state information under this section.
[C31, 35, §6943-c29; C39, §6943.028; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.19]
2003 Acts, ch 145, §286; 2018 Acts, ch 1161, §23
Referred to in §422.20, 422.72
Assistant attorney general assigned, §13.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.20 - Actions.

421.20 Actions.
1. The director of revenue may bring actions of mandamus or injunction or any other proper actions in the district court to compel the performance of any order made by the director or to require any board or any other officer or person to perform any duty required by this chapter. The director shall commence an action only in the district court in the county in which the defendant or defendants in the action perform their official duties.
2. Upon the filing of an action in the county required by this section the director may move to change the action to another county, and the motion shall be granted upon a showing of good cause. As used in this section, “good cause” shall mean those grounds for change specified in
rule of civil procedure 1.801
; however, the director shall not be required to submit affidavits of disinterested persons in order to prevail in the motion.
[C31, 35, §6943-c30; C39, §6943.029; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.20]
94 Acts, ch 1107, §25; 2003 Acts, ch 145, §286
Garnishment proceedings for collection of tax, §626.29 – 626.31
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.21 - Administration of oaths.

421.21 Administration of oaths.
1. The director of revenue, or the deputies and other employees of the department when duly authorized by the director, shall have the power to administer all oaths authorized and required under the provisions of this chapter.
2. Each county treasurer, each deputy treasurer, and each automobile clerk of each county treasurer’s office shall have the power to administer all oaths authorized and required by the director in connection with the issuance in this state of an original certificate of registration for motor vehicles and trailers and concerning the collection of, or exemption from, use tax thereon. The personal signature of the person administering such an oath shall be subscribed to the jurat thereof and the seal of the county treasurer shall be affixed thereto.
[C31, 35, §6943-c31; C39, §6943.030; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.21]
2003 Acts, ch 145, §286
Referred to in §331.553
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.22 - Service of orders.

421.22 Service of orders.
Any sheriff or other person may serve any subpoena or order issued under the provisions of this chapter.
[C31, 35, §6943-c32; C39, §6943.031; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.22]
Referred to in §331.652
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.23 - Fees and mileage.

421.23 Fees and mileage.
The fees and mileage of witnesses attending any hearing of the department, including contested case hearings, pursuant to any subpoena, shall be the same as those of witnesses in civil cases in district court.
[C31, 35, §6943-c33; C39, §6943.032; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.23]
94 Acts, ch 1165, §7
Civil case fees and mileage, §622.69 – 622.75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.25 - Professional appraisers employed.

421.25 Professional appraisers employed.
The director shall employ professional appraisers to assist county and city assessors in assessing and valuing property required to be assessed and valued by county and city assessors and assist the director in equalizing property values in the state. The department shall, upon request, provide technical assistance to county and city assessors in assessing and valuing property required to be assessed and valued by county and city assessors.
[C73, 75, 77, 79, 81, §421.25]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.26 - Personal liability for tax due.

421.26 Personal liability for tax due.
If a licensee or other person under section 452A.65, a retailer or purchaser under chapter 423A, 423B, 423C, 423D, or 423E, or section 423.14, 423.14A, 423.29, 423.31, or 423.33, or a user under section 423.34, or a permit holder or licensee under section 453A.13, 453A.16, or 453A.44 fails to pay a tax under those sections when due, an officer of a corporation or association, notwithstanding section 489.304, a member or manager of a limited liability company, or a partner of a partnership, having control or supervision of or the authority for remitting the tax payments and having a substantial legal or equitable interest in the ownership of the corporation, association, limited liability company, or partnership, who has intentionally failed to pay the tax is personally liable for the payment of the tax, interest, and penalty due and unpaid. However, this section shall not apply to taxes on accounts receivable. The dissolution of a corporation, association, limited liability company, or partnership shall not discharge a person’s liability for failure to remit the tax due.
86 Acts, ch 1007, §19; 90 Acts, ch 1232, §5; 94 Acts, ch 1165, §8
; 2003 Acts, 1st Ex, ch 2, §181, 205
; 2007 Acts, ch 186, §5; 2008 Acts, ch 1162, §134, 154, 155; 2018 Acts, ch 1161, §154, 229; 2022 Acts, ch 1138, §5
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.27A - Perjury.

421.27A Perjury.
1. For purposes of this Title, a form, application, or any other documentation required or requested by the department shall be required to be certified under penalty of perjury that the information contained in the form, application, or other documentation is true and correct.
2. A person commits a class “D” felony under any of the following circumstances:
a. The person makes a form, application, or other document containing false information in support of an application for refund, credit, exemption, reimbursement, rebate, or other payment or benefit with intent to evade tax.
b. The person makes a form, application, or other document containing false information with intent to unlawfully receive a refund, credit, exemption, reimbursement, rebate, or other payment or benefit, to which the person is not entitled.
c. The person knowingly makes any false affidavit.
d. The person knowingly swears or affirms falsely to any matter or thing required by the terms of this Title to be sworn to or affirmed.
2020 Acts, ch 1118, §6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.28 - Exceptions to successor liability.

421.28 Exceptions to successor liability.
The immediate successor to a licensee’s or retailer’s business or stock of goods under chapter 423A or 423B, or section 423.33 or 452A.65, is not personally liable for the amount of delinquent tax, interest, or penalty due and unpaid if the immediate successor shows that the purchase of the business or stock of goods was made in good faith that no delinquent tax, interest, or penalty was due and unpaid. For purposes of this section the immediate successor shows good faith by evidence that the department had provided the immediate successor with a certified statement that no delinquent tax, interest, or penalty is unpaid, or that the immediate successor had taken in good faith a certified statement from the licensee, retailer, or seller that no delinquent tax, interest, or penalty is unpaid. When requested to do so by a person with whom the licensee or retailer is negotiating the sale of the business or stock of goods, the director of revenue shall, upon being satisfied that such a situation exists, inform that person as to the amount of unpaid delinquent tax, interest, or penalty due by the licensee or the retailer. The giving of the information under this circumstance is not a violation of section 422.20, 422.72, or 452A.63.
86 Acts, ch 1007, §21; 90 Acts, ch 1232, §7;
92 Acts, 2nd Ex, ch 1001, §236
; 2003 Acts, ch 145, §286;
2003 Acts, 1st Ex, ch 2, §182, 205
Referred to in §422.20, 422.72, 423.33, 452A.65
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.29 - Registrations.

421.29 Registrations.
For purposes of the provisions of the Code which are administered by the department, “permit” or “license” includes registration. Unless otherwise specifically provided, the director shall determine by rule the circumstances for which registrations shall be issued and displayed.
94 Acts, ch 1165, §10
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.47 - Tax agreements with Indian tribes.

421.47 Tax agreements with Indian tribes.
1. “Indian country” means the Indian country as defined in 18 U.S.C. §1151, and includes trust land as defined by the United States secretary of the interior.
2. a. The department and the governing body of an Indian tribe may enter into an agreement to provide for the collection and distribution or refund by the department within Indian country of any tax or fee imposed by the state and administered by the department.
b. An agreement may also provide for the collection and distribution by the department of any tribal tax or fee imposed by tribal ordinance. The agreement may provide for the retention of an administrative fee by the department which fee shall be an agreed-upon percentage of the gross revenue of the tribal tax or fee collected.
3. An Act of Congress regulating the collection of state taxes and their remittance to the states shall preempt an agreement between the department and the governing body of an Indian tribe under this section to the extent such federal Act regulates the collection and remittance of a tax covered by the agreement.
4. An agreement between the department and the governing body of an Indian tribe under this section shall not preclude the negotiation of an amendment to such agreement, which conforms to an Act of Congress regulating the collection of state taxes and their remittance to the states.
2002 Acts, ch 1151, §4; 2011 Acts, ch 25, §143
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.48 - Background checks.

421.48 Background checks.
An applicant for employment with the department of revenue shall be subject to a national criminal history check through the federal bureau of investigation. A contractor, vendor, employee, or any other individual performing work for the department of revenue, shall be subject to a national criminal history check through the federal bureau of investigation at least once every ten years. The department of revenue shall request the national criminal history check and shall provide the individual’s fingerprints to the department of public safety for submission through the state criminal history repository to the federal bureau of investigation. The individual shall authorize release of the results of the national criminal history check to the department of revenue. The department of revenue shall pay the actual cost of the fingerprinting and national criminal history check, if any. The results of a criminal history check conducted pursuant to this section shall not be considered a public record under chapter 22.
2016 Acts, ch 1128, §1, 16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.61 - Unconstitutionally withheld tax benefits.

421.61 Unconstitutionally withheld tax benefits.
If a provision in the Code grants a tax benefit to taxpayers that is unconstitutionally withheld from other taxpayers as expressed in an Iowa attorney general’s opinion based upon decisions of the Iowa supreme court, United States supreme court, or other courts of competent jurisdiction, the tax benefit shall also be granted to the adversely affected taxpayers as if the unconstitutional provision did not exist.
97 Acts, ch 158, §10
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.63 - Authority to enjoin certain tax return preparers.

421.63 Authority to enjoin certain tax return preparers.
1. For purposes of this section, unless the context otherwise requires:
a. “Department” means the Iowa department of revenue.
b. “State” means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States.
c. “Tax return preparer” means the same as defined in section 421.62.
d. “Unreasonable position” means the same as defined in section 6694(a)(2) of the Internal Revenue Code.
e. “Willful or reckless” means the same as “willful or reckless conduct” defined in section 6694(b)(2) of the Internal Revenue Code.
2. The director of the department may seek a temporary or permanent injunction from any court of competent jurisdiction to prevent a tax return preparer from engaging in further conduct described in subsection 3.
3. A tax return preparer may be temporarily or permanently enjoined from engaging in activity described in section 421.62, subsection 1, paragraph “d”, if the court finds that a tax return preparer has continually engaged in the following conduct and that injunctive relief is necessary to prevent the recurrence of such conduct:
a. Preparation of any income tax return or claim for refund that includes an unreasonable position that understates the taxpayer’s liability.
b. Preparation of any income tax return or claim for refund that includes a willful or reckless understatement of the taxpayer’s liability.
c. Failure to do any of the following:
(1) Furnish a copy of an income tax return or claim for refund, when required.
(2) Sign the income tax return or claim for refund, when required.
(3) Furnish an identifying number, when required.
(4) Retain a copy of the income tax return, when required.
(5) Complete continuing education requirements as required pursuant to section 421.64.
(6) Use diligence in determining eligibility for tax benefits, when subject to due diligence requirements imposed by department rules.
d. Negotiating on behalf of a taxpayer the issuance of a check by the department, without the permission of the taxpayer.
e. Engaging in conduct subject to a criminal penalty under this chapter.
f. Misrepresenting the eligibility of the preparer to practice before the department or otherwise misrepresenting the experience or education of the preparer.
g. Guaranteeing the payment of any income tax refund or the allowance of any income tax credit.
h. Engaging in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws of this state.
4. The fact that the person has been enjoined from preparing tax returns or claims for refund for the United States or any other state, in the five years preceding the petition for an injunction, shall establish a prima facie case for an injunction to be issued pursuant to this section.
2019 Acts, ch 147, §2
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.64 - Tax return preparer — continuing education.

421.64 Tax return preparer — continuing education.
1. For purposes of this section, “tax return preparer” means the same as defined in section 421.62.
2. a. Beginning January 1, 2020, and every year thereafter, a tax return preparer shall complete a minimum of fifteen hours of continuing education courses on subject matters prescribed by the department of revenue, including two hours of continuing education on professional ethics. Each course shall be taken from an Internal Revenue Service approved provider of continuing education. A tax return preparer shall not engage in activity as such a preparer unless the preparer has completed, during the previous calendar year, a minimum of fifteen hours of continuing education courses prescribed by the department of revenue, including two hours of continuing education on professional ethics. For purposes of completing continuing education pursuant to this section, a new tax preparer shall not be required to complete continuing education prior to the first year of preparing returns.
b. A tax return preparer is required to retain records of continuing education completion.
2019 Acts, ch 147, §3; 2020 Acts, ch 1118, §13
Referred to in §421.63
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.65

421.65 Reserved.
For future text of this section effective upon the later of January 1, 2021, or the effective date of rules adopted by the department of revenue to implement 2020 Acts, ch 1064, see 2020 Acts, ch 1064, §16, 28; 2020 Acts, ch 1118, §73, 74;
2022 Acts, ch 1045, §7, 8
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421 - DEPARTMENT OF REVENUE › Section 421.71 - Class actions — implied right of action — private cause of action immunity.

421.71 Class actions — implied right of action — private cause of action immunity.
1. Class actions prohibited. No class action may be brought against the department, a taxpayer, or a person required to collect any tax imposed under this Title, in any court, agency, or other adjudicative body, or in any other forum, based on any act or omission arising from or related to any provision of this Title.
2. No implied right of action. Nothing in this Title shall be construed as creating or providing an implied private right of action or any private common law claim against any taxpayer, or against any person required to collect any tax imposed under this Title, in any court, agency, or other adjudicative body, or in any other forum. This subsection shall not apply to or otherwise limit any claim, action, mandate, power, remedy, or discretion of the department, or an agent or designee of the department.
3. Private cause of action immunity for overpayment of certain taxes.
a. A taxpayer, or any person required to collect taxes imposed under chapters 423, 423A, 423B, 423C, 423D, and 423G, shall be immune from any private cause of action arising from or related to the overpayment of taxes imposed under chapters 423, 423A, 423B, 423C, 423D, and 423G that are collected and remitted to the department.
b. Nothing in this subsection shall apply to or otherwise limit any of the following:
(1) Any claim, action, mandate, power, remedy, or discretion of the department, or an agent or designee of the department.
(2) A taxpayer’s right to seek a refund from the department related to taxes imposed under chapters 423, 423A, 423B, 423C, 423D, and 423G that are collected from or paid by the taxpayer.
2018 Acts, ch 1161, §24, 28
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS › Section 421A.1 - Definitions.

421A.1 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these.
2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax.
3. “Information” for the purpose of this chapter shall include but not be limited to the name, address and statistical data of the taxpayer.
[C73, 75, 77, 79, 81, §423A.1]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS › Section 421A.2 - Disclosure prohibited.

421A.2 Disclosure prohibited.
A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the disclosure is within any of the following:
1. Consented to in writing by the taxpayer in a separate document.
2. Expressly authorized by state or federal law.
3. Necessary to the preparation of the return.
4. Pursuant to court order.
[C73, 75, 77, 79, 81, §423A.2]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.2
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS › Section 421A.3 - Engaged in business.

421A.3 Engaged in business.
A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following:
1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns.
2. Prepares or assists others in the preparation of tax returns for compensation.
[C73, 75, 77, 79, 81, §423A.3]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS › Section 421A.4 - Penalty.

421A.4 Penalty.
A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor.
[C73, 75, 77, 79, 81, §423A.4]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.1 - Short title.

421B.1 Short title.
This chapter shall be known and cited as the “Iowa Unfair Cigarette Sales Act.”
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.1]
C93, §421B.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.3 - Sales at less than cost — penalties.

421B.3 Sales at less than cost — penalties.
1. It shall be unlawful for any wholesaler or retailer to offer to sell, or sell, at wholesale or retail, cigarettes at less than cost to such wholesaler or retailer, as the case may be, as defined in this chapter. Any wholesaler or retailer who violates the provisions of this section shall be guilty of a simple misdemeanor.
2. Evidence of advertisement, offering to sell, or sale of cigarettes by any wholesaler or retailer at less than cost to the wholesaler or retailer as defined by this chapter shall be evidence of a violation of this chapter.
3. a. The following civil penalties shall be imposed for a violation of this section:
(1) A two hundred dollar penalty for the first violation.
(2) A five hundred dollar penalty for a second violation within three years of the first violation.
(3) A thousand dollar penalty for a third or subsequent violation within three years of the first violation.
b. Each day a violation occurs counts as a new violation for purposes of this subsection.
c. The civil penalty imposed under this subsection is in addition to the penalty imposed under subsection 1. Penalties collected under this subsection shall be deposited into the general fund of the state.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.3]
C93, §421B.3
2007 Acts, ch 186, §32; 2009 Acts, ch 133, §134
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.4 - Combination sales.

421B.4 Combination sales.
In all offers for sale or sales involving cigarettes and any other item at a combined price, and in all offers for sale or sales involving the giving of any gift or concession of any kind whatsoever, whether it be coupons or otherwise, the wholesaler’s or retailer’s combined selling price shall not be below the cost to the wholesaler or the cost to the retailer, respectively, of the total of all articles, products, commodities, gifts and concessions included in such transactions. If any such articles, products, commodities, gifts, or concessions are not cigarettes, the basic cost thereof shall be determined in the same manner as provided in section 421B.2, subsection 8.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.4]
C93, §421B.4
2019 Acts, ch 59, §122
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.5 - Sales by a wholesaler to a wholesaler.

421B.5 Sales by a wholesaler to a wholesaler.
When one wholesaler sells cigarettes to any other wholesaler, the former shall not be required to include in the selling price to the latter, the cost to the wholesaler, as defined by section 421B.2, but the latter wholesaler, upon resale to a retailer, shall be subject to the provisions of section 421B.2.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.5]
C93, §421B.5
2019 Acts, ch 24, §49
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.6 - Sales exceptions.

421B.6 Sales exceptions.
The provisions of this chapter shall not apply to a sale at wholesale or a sale at retail made as follows:
1. In an isolated transaction.
2. Where cigarettes are offered for sale, or sold in a bona fide clearance sale for the purpose of discontinuing trade in such cigarettes and said offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes offered for sale, or to be sold.
3. Where cigarettes are offered for sale or are sold as imperfect or damaged, and the offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes offered for sale or to be sold.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.6]
C93, §421B.6
2009 Acts, ch 41, §123
Referred to in §421B.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.7 - Transactions permitted to meet lawful competition.

421B.7 Transactions permitted to meet lawful competition.
1. Any wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling the same article at the cost to the competing wholesaler as defined by this chapter. Any retailer may offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling at the cost to the said competing retailer as defined in this chapter. The price of cigarettes offered for sale, or sold under the exceptions specified in section 421B.6 shall not be considered the price of a competitor and shall not be used as a basis for establishing prices below cost, nor shall the price established at a bankrupt or forced sale be considered the price of a competitor within the purview of this section.
2. In the absence of proof of the actual cost to a competing wholesaler or to a competing retailer, as the case may be, such cost shall be the lowest cost to wholesalers or the lowest cost to retailers, as the case may be, within the same trading area as determined by a cost survey made pursuant to section 421B.8, subsection 2.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.7]
C93, §421B.7
Referred to in §421B.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.8 - Cost determined.

421B.8 Cost determined.
1. Admissible evidence. In determining cost to the wholesaler and cost to the retailer the court shall receive and consider as bearing on the bona fides of such cost, evidence that any person complained against under any of the provisions of this chapter purchased the cigarettes involved in the complaint before the court, at a fictitious price, or upon terms, or in such a manner, or under such invoices, as to conceal the true cost, discounts or terms of purchase, and shall also receive and consider as bearing on the bona fides of such cost, evidence of the normal, customary and prevailing terms and discounts in connection with other sales of a similar nature in the trade area or state.
2. Cost survey. Where a cost survey pursuant to recognized statistical and cost accounting practices has been made for the trading area in which a violation of this chapter is committed or charged, to determine and establish the lowest cost to wholesalers or the lowest cost to retailers within the area, the cost survey shall be deemed competent evidence in any action or proceeding under this chapter to establish actual cost to the wholesaler or actual cost to the retailer complained against. In such surveys to determine cost to the wholesaler or retailer there shall be included in the cost of doing business without limitation, labor, rent, depreciation, sales costs, compensation, maintenance of equipment, cartage, licenses, taxes, insurance and other expenses.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.8]
C93, §421B.8
Referred to in §421B.7, 421B.11
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.9 - Sales outside ordinary channels of business — effect.

421B.9 Sales outside ordinary channels of business — effect.
In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or close out sale, or other sale outside of the ordinary channels of trade.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.9]
C93, §421B.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.10 - Injunction.

421B.10 Injunction.
The director of revenue, or any person or persons injured by any violation, or who would suffer injury from any threatened violation of this chapter, may maintain an action in any equity court to enjoin such actual or threatened violation. If a violation or threatened violation of this chapter shall be established, the court shall enjoin such violation or threatened violation, and, in addition thereto, the court shall assess in favor of the plaintiff and against the defendant the costs of suit including reasonable attorney fees. Where alleged and proved, the plaintiff, in addition to such injunctive relief and costs of suit, including reasonable attorney fees, shall be entitled to recover from the defendant the actual damages sustained by the plaintiff.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.10]
C93, §421B.10; 2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 421B - CIGARETTE SALES › Section 421B.11 - Director of revenue — powers and duties.

421B.11 Director of revenue — powers and duties.
1. The director of revenue may adopt rules for the enforcement of this chapter and the director is empowered to and may from time to time undertake and make or cause to be made such cost surveys for the state or such trading area or areas as the director shall deem necessary and it shall be permissible to use such cost survey as provided in section 421B.7, subsection 2, and section 421B.8, subsection 2.
2. The director of revenue may, upon notice and after hearing, suspend or revoke any permit issued under the provisions of the cigarette tax chapter and the rules of the director promulgated thereunder, for failure of the permit holder to comply with any provision of this unfair cigarette sales chapter or any rule adopted thereunder. The suspension or revocation of a permit shall be for a period of not less than six months from the date of suspension or revocation, and no permit shall be issued for the location designated in the suspended or revoked permit, during the period of suspension or revocation.
3. Judicial review of the actions of the director may be sought in accordance with chapter 17A and section 423.38.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.11]
C93, §421B.11
2003 Acts, ch 44, §114; 2003 Acts, ch 108, §71; 2003 Acts, ch 145, §286
; 2003 Acts, 1st Ex, ch 2, §183, 205
; 2018 Acts, ch 1041, §127
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.1 - Classification of chapter.

422.1 Classification of chapter.
The provisions of this chapter are classified and designated as follows:
1. Subchapter I Introductory provisions.
2. Subchapter II Personal net income tax.
3. Subchapter III Business tax on corporations.
4. Subchapter IV Repealed by
2003 Iowa Acts, 1st Ex., ch. 2, §151, 205
;
see chapter 423.
5. Subchapter V Taxation of financial
institutions.
6. Subchapter VI Administration.
7. Subchapter VII Estimated taxes by
corporations and
financial institutions.
8. Subchapter VIII Allocation of revenues.
9. Subchapter IX Fuel tax credit.
10. Subchapter X Repealed by
2009 Iowa Acts, ch. 179, §152, 153
.
[C35, §6943-f1; C39, §6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1]
2006 Acts, ch 1010, §100; 2011 Acts, ch 34, §97; 2020 Acts, ch 1062, §94; 2021 Acts, ch 76, §68; 2022 Acts, ch 1032, §57
Unnumbered paragraph 1 amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.2 - Purpose or object.

422.2 Purpose or object.
This chapter shall be known as the “Property Relief Act”, and shall have for its purpose the direct replacement of taxes already levied or to be levied on property to the extent of the net revenue obtained from the taxes imposed herein, which shall be apportioned back to the credit of individual taxpayers on the basis of the assessed valuation of taxable property as provided in subchapter VIII of this chapter.
[C35, §6943-f2; C39, §6943.034; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.2]
2020 Acts, ch 1062, §94
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.5A - Tax rates.

422.5A Tax rates.
1. a. The tax imposed in section 422.5 shall be calculated using the following rates in the following tax years in the case of married persons filing jointly:
(1) For the tax year beginning on or after January 1, 2023, but before January 1, 2024:
(a) On taxable income from 0 through $12,000, the rate of 4.40 percent.
(b) On taxable income exceeding $12,000 but not exceeding $60,000, the rate of 4.82 percent.
(c) On taxable income exceeding $60,000 but not exceeding $150,000, the rate of 5.70 percent.
(d) On taxable income exceeding $150,000, the rate of 6.00 percent.
(2) For the tax year beginning on or after January 1, 2024, but before January 1, 2025:
(a) On taxable income from 0 through $12,000, the rate of 4.40 percent.
(b) On taxable income exceeding $12,000 but not exceeding $60,000, the rate of 4.82 percent.
(c) On taxable income exceeding $60,000, the rate of 5.70 percent.
(3) For the tax year beginning on or after January 1, 2025, but before January 1, 2026:
(a) On taxable income from 0 through $12,000, the rate of 4.40 percent.
(b) On taxable income exceeding $12,000, the rate of 4.82 percent.
b. The tax imposed in section 422.5 shall be calculated using the following rates in the following tax years in the case of any other taxpayer other than married persons filing jointly:
(1) For the tax year beginning on or after January 1, 2023, but before January 1, 2024:
(a) On taxable income from 0 through $6,000, the rate of 4.40 percent.
(b) On taxable income exceeding $6,000 but not exceeding $30,000, the rate of 4.82 percent.
(c) On taxable income exceeding $30,000 but not exceeding $75,000, the rate of 5.70 percent.
(d) On taxable income exceeding $75,000, the rate of 6.00 percent.
(2) For the tax year beginning on or after January 1, 2024, but before January 1, 2025:
(a) On taxable income from 0 through $6,000, the rate of 4.40 percent.
(b) On taxable income exceeding $6,000 but not exceeding $30,000, the rate of 4.82 percent.
(c) On taxable income exceeding $30,000, the rate of 5.70 percent.
(3) For the tax year beginning on or after January 1, 2025, but before January 1, 2026:
(a) On taxable income from 0 through $6,000, the rate of 4.40 percent.
(b) On taxable income exceeding $6,000, the rate of 4.82 percent.
2. This section is repealed January 1, 2026.
2018 Acts, ch 1161, §73, 97, 98; 2022 Acts, ch 1002, §15, 17, 18
Referred to in §421.27, 422.5, 422.16, 422.16B, 422.25A
[ ()]2022 amendment effective January 1, 2023, and applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1002, §17, 18
[ ()]Section stricken and rewritten
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.6 - Income from estates or trusts.

422.6 Income from estates or trusts.
1. The tax imposed by section 422.5 less the amounts of nonrefundable credits allowed under this subchapter apply to and are a charge against estates and trusts with respect to their taxable income, and the rates are the same as those applicable to individuals. The fiduciary shall make the return of income for the estate or trust for which the fiduciary acts, whether the income is taxable to the estate or trust or to the beneficiaries. However, for tax years ending after August 5, 1997, if the trust is a qualified preneed funeral trust as set forth in section 685 of the Internal Revenue Code and the trustee has elected the special tax treatment under section 685 of the Internal Revenue Code, neither the trust nor the beneficiary is subject to Iowa income tax on income accruing to the trust.
2. The beneficiary of a trust who receives an accumulation distribution shall be allowed credit without interest for the Iowa income taxes paid by the trust attributable to the accumulation distribution in a manner corresponding to the provisions for credit under the federal income tax relating to accumulation distributions as contained in the Internal Revenue Code. The trust is not entitled to a refund of taxes paid on the distributions. The trust shall maintain detailed records to verify the computation of the tax.
[C35, §6943-f6; C39, §6943.038; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.6]
83 Acts, ch 179, §4, 25; 84 Acts, ch 1305, §28; 88 Acts, ch 1028, §12; 89 Acts, ch 251, §12; 91 Acts, ch 159, §8; 97 Acts, ch 23, §42; 98 Acts, ch 1078, §4, 11; 99 Acts, ch 95, §4, 12, 13; 2002 Acts, ch 1145, §8; 2006 Acts, ch 1158, §11; 2019 Acts, ch 24, §104; 2020 Acts, ch 1062, §94
Referred to in §422.14, 422.16, 422.25A
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.9 - Carry over of Iowa net operating loss.

422.9 Carry over of Iowa net operating loss.
Any Iowa net operating loss carried over from a taxable year beginning prior to January 1, 2023, may be deducted as provided in section 422.9, subsection 3, Code 2018.
2018 Acts, ch 1161, §120, 133, 134; 2021 Acts, ch 177, §1
Referred to in §422.4, 422.5, 422.16
For text, history, and footnotes pertaining to deductions from net income prior to January 1, 2023, see §422.9, Code 2022
Section is effective January 1, 2023, and applies to tax years beginning on or after that date;
2018 Acts, ch 1161, §133
, 134;
2021 Acts, ch 177, §1
NEW section
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.10B - Renewable chemical production tax credit.

422.10B Renewable chemical production tax credit.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a renewable chemical production tax credit allowed under section 15.319. This section is repealed January 1, 2033.
2016 Acts, ch 1065, §12, 15, 16; 2020 Acts, ch 1062, §94
Referred to in §422.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.11 - Franchise tax credit.

422.11 Franchise tax credit.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a franchise tax credit. A taxpayer who is a shareholder in a financial institution, as defined in section 581 of the Internal Revenue Code, which has in effect for the tax year an election under subchapter S of the Internal Revenue Code, or is a member of a financial institution organized as a limited liability company under chapter 524 that is taxed as a partnership for federal income tax purposes, shall compute the amount of the tax credit by recomputing the amount of tax under this subchapter by reducing the taxable income of the taxpayer by the taxpayer’s pro rata share of the items of income and expense of the financial institution and subtracting the credits allowed under section 422.12. This recomputed tax shall be subtracted from the amount of tax computed under this subchapter after the deduction for credits allowed under section 422.12. The resulting amount, which shall not exceed the taxpayer’s pro rata share of the franchise tax paid by the financial institution, is the amount of the franchise tax credit allowed.
97 Acts, ch 154, §1, 3; 2004 Acts, ch 1141, §46; 2006 Acts, ch 1158, §16; 2007 Acts, ch 161, §2, 22; 2020 Acts, ch 1062, §94
Referred to in §2.48, 422.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.11A - New jobs tax credit.

422.11A New jobs tax credit.
1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a new jobs tax credit. An industry which has entered into an agreement under chapter 260E and which has increased its base employment level by at least ten percent within the time set in the agreement or, in the case of an industry without a base employment level, adds new jobs within the time set in the agreement is entitled to this new jobs tax credit for the tax year selected by the industry. In determining if the industry has increased its base employment level by ten percent or added new jobs, only those new jobs directly resulting from the project covered by the agreement and those directly related to those new jobs shall be counted.
2. The amount of this credit is equal to the product of six percent of the taxable wages, as defined in section 96.1A, subsection 36, upon which an employer is required to contribute to the state unemployment compensation fund, times the number of new jobs existing in the tax year that directly result from the project covered by the agreement or new jobs that directly result from those new jobs. The tax year chosen by the industry shall either begin or end during the period beginning with the date of the agreement and ending with the date by which the project is to be completed under the agreement. An individual may claim the new jobs tax credit allowed a partnership, subchapter S corporation, or estate or trust electing to have the income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings of the partnership, subchapter S corporation, or estate or trust. Any credit in excess of the tax liability for the tax year may be credited to the tax liability for the following ten tax years or until depleted, whichever is the earlier.
3. For purposes of this section, “agreement”, “industry”, “new job”, and “project” mean the same as defined in section 260E.2 and “base employment level” means the number of full-time jobs an industry employs at the plant site which is covered by an agreement under chapter 260E on the date of that agreement.
85 Acts, ch 32, §80; 89 Acts, ch 251, §14; 91 Acts, ch 159, §11; 2007 Acts, ch 161, §3, 22; 2020 Acts, ch 1062, §92, 94; 2021 Acts, ch 76, §70
Referred to in §2.48, 422.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.11B - Minimum tax credit.

422.11B Minimum tax credit.
1. a. For tax years beginning before January 1, 2024, there is allowed as a credit against the tax determined in section 422.5, subsection 1, for a tax year an amount equal to the minimum tax credit for that tax year.
b. The minimum tax credit for a tax year is the excess, if any, of the net minimum tax imposed for all prior tax years beginning on or after January 1, 1987, but before January 1, 2023, over the amount allowable as a credit under this section for those prior tax years.
2. a. The allowable credit under subsection 1 for a tax year beginning before January 1, 2023, shall not exceed the excess, if any, of the tax determined in section 422.5, subsection 1, over the state alternative minimum tax as determined in section 422.5, subsection 2, Code 2018. The allowable credit under subsection 1 for a tax year beginning in calendar year 2023 shall not exceed the tax determined under section 422.5, subsection 1.
b. The net minimum tax for a tax year is the excess, if any, of the tax determined in section 422.5, subsection 2, Code 2018, for the tax year over the tax determined in section 422.5, subsection 1, for the tax year.
3. This section is repealed January 1, 2024, for tax years beginning on or after January 1, 2024.
89 Acts, ch 285, §4; 2006 Acts, ch 1158, §17, 18; 2009 Acts, ch 133, §243; 2018 Acts, ch 1161, §86, 97, 98, 121, 133, 134; 2021 Acts, ch 177, §1
Referred to in §2.48, 422.16
2018 amendment by
2018 Acts, ch 1161, §86
, is effective January 1, 2019, and applies to tax years beginning on or after that date; 2018 Acts, ch 1161, §97, 98
2018 amendment by
2018 Acts, ch 1161, §121
, is effective January 1, 2023, and applies to tax years beginning on or after that date;
2018 Acts, ch 1161, §133, 134
;
2021 Acts, ch 177, §1
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.11C - Workforce housing investment tax credit.

422.11C Workforce housing investment tax credit.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a workforce housing investment tax credit allowed under section 15.355, subsection 3.
2014 Acts, ch 1130, §19, 24 – 26; 2020 Acts, ch 1062, §94
Referred to in §422.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.11D - Historic preservation tax credit.

422.11D Historic preservation tax credit.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a historic preservation tax credit allowed under chapter 404A.
2000 Acts, ch 1194, §10; 2005 Acts, ch 179, §64; 2007 Acts, ch 161, §5, 22; 2007 Acts, ch 165, §4, 9; 2012 Acts, ch 1138, §31; 2014 Acts, ch 1118, §8, 12; 2015 Acts, ch 30, §116; 2017 Acts, ch 29, §119; 2020 Acts, ch 1062, §94
Referred to in §422.16
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES › Section 422.11E - Beginning farmer tax credit program.

422.11E Beginning farmer tax credit program.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a beginning farmer tax credit as allowed under chapter 16, subchapter VIII, part 5, subpart B.
2019 Acts, ch 161, §13, 18, 19; 2020 Acts, ch 1062, §94
Referred to in §16.82, 422.7(13)(f), 422.7(13)(g), 422.7(14)(b), 422.16
Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, §19