Section 422.1. Classification of chapter.

Section 422.2. Purpose or object.

Section 422.3. Definitions controlling chapter.

Section 422.4. Definitions controlling division.

Section 422.5. Tax imposed — exclusions — alternative minimum tax.

Section 422.6. Income from estates or trusts.

Section 422.7. “Net income” — how computed.

Section 422.8. Allocation of income earned in Iowa and other states.

Section 422.9. Deductions from net income.

Section 422.10. Research activities credit.

Section 422.11. Franchise tax credit.

Section 422.11A. New jobs tax credit.

Section 422.11B. Minimum tax credit.

Section 422.11C. Workforce housing investment tax credit.

Section 422.11D. Historic preservation and cultural and entertainment district tax credit.

Section 422.11E. Iowa taxpayers trust fund tax credit.

Section 422.11F. Investment tax credits.

Section 422.11G. Venture capital fund investment tax credit.

Section 422.11H. Endow Iowa tax credit.

Section 422.11I. Geothermal heat pump tax credit.

Section 422.11J. Tax credits for wind energy production and renewable energy.

Section 422.11K. Economic development region revolving fund contribution tax credit.

Section 422.11L. Solar energy system tax credits.

Section 422.11M. Beginning farmers — agricultural assets transfer tax credit and custom farming contract tax credit.

Section 422.11N. Ethanol promotion tax credit.

Section 422.11O. E-85 gasoline promotion tax credit.

Section 422.11P. Biodiesel blended fuel tax credit.

Section 422.11Q. Iowa fund of funds tax credit.

Section 422.11R. From farm to food donation tax credit.

Section 422.11S. School tuition organization tax credit.

Section 422.11T. Film qualified expenditure tax credit.

Section 422.11U. Film investment tax credit.

Section 422.11V. Redevelopment tax credit.

Section 422.11W. Charitable conservation contribution tax credit.

Section 422.11X. Disaster recovery housing project tax credit.

Section 422.11Y. E-15 plus gasoline promotion tax credit.

Section 422.11Z. Innovation fund investment tax credits.

Section 422.12. Deductions from computed tax.

Section 422.12A. Adoption tax credit.

Section 422.12B. Earned income tax credit.

Section 422.12C. Child and dependent care or early childhood development tax credits.

Section 422.12D. Income tax checkoff for the Iowa state fair foundation fund.

Section 422.12E. Income tax return checkoffs limited.

Section 422.12F. Income tax checkoff for child abuse prevention program fund.

Section 422.12G. Joint income tax refund checkoff for veterans trust fund and volunteer fire fighter preparedness fund.

Section 422.12H. Income tax checkoff for fish and game protection fund.

Section 422.12I. Income tax checkoff for veterans trust fund.

Section 422.12J. Income tax checkoff for Iowa election campaign fund.

Section 422.12K. Income tax checkoff for child abuse prevention program fund.

Section 422.12L. Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund.

Section 422.12M. Income tax form — indication of dependent child health care coverage.

Section 422.13. Return by individual.

Section 422.14. Return by fiduciary.

Section 422.15. Information at source.

Section 422.16. Withholding of income tax at source — penalties — interest — declaration of estimated tax — bond.

Section 422.16A. Job training withholding — certification and transfer.

Section 422.17. Certificate issued by department to make payments without withholding.

Section 422.18.

Section 422.19. Scope of nonresidents tax.

Section 422.20. Information confidential — penalty.

Section 422.21. Form and time of return.

Section 422.22. Supplementary returns.

Section 422.23. Return by administrator.

Section 422.24. Payment — interest.

Section 422.24A. Start-up business tax deferment.

Section 422.25. Computation of tax, interest, and penalties — limitation.

Section 422.26. Lien of tax — collection — action authorized.

Section 422.27. Final report of fiduciary — conditions.

Section 422.28. Revision of tax.

Section 422.29. Judicial review.

Section 422.30. Jeopardy assessments.

Section 422.31. Statute applicable to personal tax.

Section 422.32. Definitions.

Section 422.33. Corporate tax imposed — credit.

Section 422.34. Exempted corporations and organizations.

Section 422.34A. Exempt activities of foreign corporations.

Section 422.35. Net income of corporation — how computed.

Section 422.36. Returns.

Section 422.37. Consolidated returns.

Section 422.38. Statutes governing corporations.

Section 422.39. Statutes applicable to corporation tax.

Section 422.40. Cancellation of authority — penalty — offenses.

Section 422.41. Corporations.

Section 422.42.

Section 422.43.

Section 422.44.

Section 422.45.

Section 422.46.

Section 422.47.

Section 422.47A.

Section 422.47B.

Section 422.47C.

Section 422.48.

Section 422.49.

Section 422.50.

Section 422.51.

Section 422.52.

Section 422.53.

Section 422.54.

Section 422.55.

Section 422.56.

Section 422.57.

Section 422.58.

Section 422.59.

Section 422.60. Imposition of tax — credit.

Section 422.61. Definitions.

Section 422.62. Due and delinquent dates.

Section 422.63. Amount of tax.

Section 422.63A.

Section 422.64.

Section 422.65. Allocation of revenue.

Section 422.66. Department to enforce.

Section 422.67. Generally — bond — approval.

Section 422.68. Powers and duties.

Section 422.69. Moneys paid and deposited.

Section 422.70. General powers — hearings.

Section 422.71. Assistants — salaries — expenses — bonds.

Section 422.72. Information deemed confidential — informational exchange agreement — subpoenas.

Section 422.73. Correction of errors — refunds, credits, and carrybacks.

Section 422.74. Certification of refund.

Section 422.75. Statistics — publication.

Section 422.76.

Section 422.77.

Section 422.78.

Section 422.79.

Section 422.80.

Section 422.81.

Section 422.82.

Section 422.83.

Section 422.84.

Section 422.85. Imposition of estimated tax.

Section 422.86. Payment of estimated tax.

Section 422.87.

Section 422.88. Failure to pay estimated tax.

Section 422.89. Exception to penalty.

Section 422.90.

Section 422.91. Credit for estimated tax.

Section 422.92. Rules for short taxable year.

Section 422.93. Public utility accounting method.

Section 422.94.

Section 422.95.

Section 422.96.

Section 422.97.

Section 422.98.

Section 422.99.

Section 422.100. Allocation to the child care credit fund.

Section 422.101.

Section 422.102.

Section 422.103.

Section 422.104.

Section 422.105.

Section 422.106.

Section 422.107.

Section 422.108.

Section 422.109.

Section 422.110. Income tax credit in lieu of refund.

Section 422.111. Fuel tax credit as income tax credit.

Section 422.112. Aircraft fuel tax transfer.

Section 422.113.

Section 422.114.

Section 422.115.

Section 422.116.

Section 422.117.

Section 422.118.

Section 422.119.

Section 422.120.

Section 422.121.

Section 422.122.