For the purpose of this subchapter and unless otherwise required by the context:
Iowa Code § 422.4
Referred to in §257.22, 422.7(27)(a), 422.25A, 422.32, 422D.3, 423.14A, 425.23, 476.20, 502.511, 541B.2
2018 amendments to subsection 1, paragraphs b and c, strike of subsection 2, and strike and rewrite of subsection 15, are effective January 1, 2023, and apply to tax years beginning on or after that date; 2018 Acts, ch 1161, §133, 134; 2021 Acts, ch 177, §1