Iowa Code § 422.11L
Referred to in §422.16, 422.33, 422.60, 476C.2, 533.329
Subsection 7 and 2022 amendment to subsection 4, paragraph a apply retroactively to tax years beginning on or after January 1, 2022; 2022 Acts, ch 1138, §69
Subsection 6 amended