Iowa Code § 533.329
Referred to in §15.293A, 15.333, 15.355, 15E.43, 15E.44, 15E.52, 15E.62, 15E.305, 15E.364, 237A.31, 331.427, 421.6, 421.60
Subsection 2, paragraph m applies to tax years beginning on or after January 1, 2023; 2022 Acts, ch 1148, §28
2022 amendment to subsection 3 applies to tax years ending on or after December 31, 2024, or for tax years ending on or after December 31 of the calendar year in which the department of revenue implements a system for receiving the electronic returns, whichever is later; 2022 Acts, ch 1061, §11