# Iowa Code § 422.1: Classification of chapter

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.1

## Section

- **Citation:** Iowa Code § 422.1
- **Heading:** Classification of chapter
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 422 / Section 422.1

## Text

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

(1) Subchapter IIntroductory provisions.

(2) Subchapter IIPersonal net income tax.

(3) Subchapter IIIBusiness tax on corporations.

(4) Subchapter IVRepealed by 2003 Iowa Acts,1st Ex., ch. 2, §151, 205;see chapter 423.

(5) Subchapter VTaxation of financialinstitutions.

(6) Subchapter VIAdministration.

(7) Subchapter VIIEstimated taxes bycorporations andfinancial institutions.

(8) Subchapter VIIIAllocation of revenues.

(9) Subchapter IXFuel tax credit.

(10) Subchapter XRepealed by 2009 Iowa 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; 2020 Acts, ch 1062, §94; 2021 Acts, ch 76, §68; 2022 Acts, ch 1032, §57

## Nearby sections

- [Iowa Code § 422.1 Classification of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.1.md)
- [Iowa Code § 422.2 Purpose or object.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.2.md)
- [Iowa Code § 422.3 Definitions controlling chapter.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.3.md)
- [Iowa Code § 422.4 Definitions controlling subchapter.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.4.md)
- [Iowa Code § 422.5 Tax imposed — exclusions — alternate tax rate.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.5.md)
- [Iowa Code § 422.5A Tax rates.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.5A.md)
- [Iowa Code § 422.6 Income from estates or trusts.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.6.md)
- [Iowa Code § 422.7 “Net income” — how computed.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.7.md)
- [Iowa Code § 422.8 Allocation of income earned in Iowa and other states.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.8.md)
- [Iowa Code § 422.9 Carry over of Iowa net operating loss.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.9.md)
- [Iowa Code § 422.10 Research activities credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10.md)
- [Iowa Code § 422.10A Geothermal tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10A.md)
- [Iowa Code § 422.10B Renewable chemical production tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10B.md)
- [Iowa Code § 422.10C Sustainable aviation fuel tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.10C.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.1. Check the current official text before relying on it. Not legal advice.