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Section 422.1 - Classification of chapter.

IA Code § 422.1 (2019) (N/A)
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422.1 Classification of chapter.

The provisions of this chapter are herein classified and designated as follows:

1. Division I Introductory provisions.

2. Division II Personal net income tax.

3. Division III Business tax on corporations.

4. Division IV Repealed by

2003 Acts, 1st Ex., ch. 2, §151, 205

;

see chapter 423.

5. Division V Taxation of financial

institutions.

6. Division VI Administration.

7. Division VII Estimated taxes by

corporations and

financial institutions.

8. Division VIII Allocation of revenues.

9. Division IX Fuel tax credit.

10. Division X

Repealed by 2009 Acts, ch. 179, §152, 153

.

[C35, §6943-f1; C39, §6943.033; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.1]

2006 Acts, ch 1010, §100; 2011 Acts, ch 34, §97

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Section 422.2 - Purpose or object.