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Iowa Code (Last Updated: December 05, 2016) |
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Title X. FINANCIAL RESOURCES |
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Chapter 440. ASSESSMENT OF OMITTED PROPERTY |
| Section 440.1. Definitions. |
| Section 440.2. Assessment of omitted property. |
| Section 440.3. |
| Section 440.4. |
| Section 440.5. Procedure — penalty. |
| Section 440.6. Fraudulent withholding — penalty. |
| Section 440.7. Entry on tax books. |
| Section 440.8. Delinquency. |