# Iowa Code § 422.3: Definitions controlling chapter

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.3

## Section

- **Citation:** Iowa Code § 422.3
- **Heading:** Definitions controlling 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 422.3

## Text

For the purpose of this chapter and unless otherwise required by the context:

(1) “Book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.

(2) “Court” means the district court in the county of the taxpayer’s residence.

(3) “Department” means the department of revenue.

(4) “Director” means the director of revenue.

(5) “Internal Revenue Code” means one of the following:

(5) (a) For tax years beginning during the 2019 calendar year, “Internal Revenue Code” means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code of 1986 as amended and in effect on March 24, 2018. This definition shall not be construed to include any amendment to the Internal Revenue Code enacted after the date specified in the preceding sentence, including any amendment with retroactive applicability or effectiveness.

(5) (b) For tax years beginning on or after January 1, 2020, “Internal Revenue Code” means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code of 1986, as amended.

(6) The word “taxpayer” includes any person, corporation, or fiduciary who is subject to a tax imposed by this chapter.

[C35, §6943-f3; C39, §6943.035; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.3]84 Acts, ch 1305, §25; 85 Acts, ch 230, §3; 86 Acts, ch 1213, §8; 86 Acts, ch 1245, §439; 88 Acts, ch 1028, §1; 89 Acts, ch 285, §2; 90 Acts, ch 1171, §1; 91 Acts, ch 215, §1; 92 Acts, ch 1219, §1; 93 Acts, ch 113, §1; 94 Acts, ch 1166, §1; 95 Acts, ch 152, §2; 96 Acts, ch 1166, §2, 4; 97 Acts, ch 135, §3, 9; 98 Acts, ch 1078, §3, 10; 99 Acts, ch 95, §3, 12, 13; 2000 Acts, ch 1146, §3, 9, 11; 2000 Acts, ch 1148, §1; 2001 Acts, ch 127, §3, 9, 10; 2002 Acts, ch 1069, §3, 10, 14; 2002 Acts, ch 1119, §200, 201; 2003 Acts, ch 139, §3; 2003 Acts, ch 145, §286; 2004 Acts, 1st Ex, ch 1001, §37, 41, 422005 Acts, ch 24, §3, 10, 11; 2006 Acts, ch 1140, §3, 10, 11; 2007 Acts, ch 12, §3, 7, 8; 2008 Acts, ch 1011, §3, 9; 2011 Acts, ch 41, §1, 5, 6; 2012 Acts, ch 1007, §3, 7, 8; 2013 Acts, ch 1, §2, 7, 8; 2014 Acts, ch 1076, §2, 6, 7; 2015 Acts, ch 1, §2, 7, 8; 2017 Acts, ch 157, §3; 2018 Acts, ch 1161, §69, 97, 98

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C422_S422.3. Check the current official text before relying on it. Not legal advice.