1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

TAXA
TAXATION—Continued
Income tax (corporate)—Continued
Penalties charged, 422.25, 422.39
Refund of erroneous tax payment, 422.66
Refunds, certification, payment, 422.67
Reinstatement, 422.40
Returns
Basis of return, 422.20, 422.38
Consolidated return, 422.37
Failure to file, cancellation, 422.40
Fiduciary, 422.15, 422.27, 422.38, 422.39
Form and time of return, 422.21, 422.38
Information at source, 422.15, 422.38
Information confidential, 422.20
Interlocking corporation, 422.36, 422.37
Parent corporations, 422.36, 422.37
Partnerships, 422.15, 422.38
Return required, 422.36
Supplementary returns, 422.22, 422.38
Time of filing return, 422.21
Revenue allocated, 425.1
Revision of tax, hearing, 422.28, 422.41
Secretary of state, duty, 422.40
Statistics published by commission, 422.68
Stock control, effect, 422.36, 422.37
Tax imposed, 422.33
Tax set by tax commission, 422.36
Testimony before tax commission, 422.63
Violations, penalties, 422.40, 422.63
Withholding agents, 422.16-422.19, 422.38
Income taxes, congressional power to collect,
Const., U. S., Amend. 16
Income tax hearing, notice, order, 422.23
Income tax (individual)
General provisions, 422.60-422.68
Action to enforce payment, 422.26
Administration by commission, 422.60-422.68
Allocation of income earned in the state and
out of state, 422.8
Amount of tax, levy, 422.5
Appeal by nonresident, 422.29
Appeal to district court, 422.28, 422.29
Apportionment of revenue, 425.1
Assessment, jeopardy, force collection, 422.30
Bond for security, 422.17, 422.27, 422.30
Collection of tax
Action authorized, 422.26
Garnishment on distress warrant, 626.29-
626.31
Jeopardy assessment, bond, 422.30 '
Compromise and settlement, 422.25, 422.27
Computation of tax, interest, penalty, 422.25
Cost of hearing taxed, 422.63
Decedent, return by executor, 422.23
Deductions from computed tax, 422.12
Deductions in general, 422.9
Deductions, retirement fund payments, 97B.13
Definitions, 422.3, 422.4
Dependents, deductions, 422.12
Distortion of true facts, commission acts, 422.31,
422.36(3)
Estates not to be closed until paid, 422.27
Estates of decedents, 422.4-422.31
Exemptions, out of state business, tax paid,
422.8
Federal employees, 422.5
TAXATION—Continued
Income tax (individual)—Continued
Fiduciary, final report, 422.27
Forms to conform to federal forms, 422.21
Garnishment to collect, 626.29-626.31
Grantee on sale to pay suspended tax, 427.11
"Head" of a family defined, 422.4(11)
Information at source required, 422.15
Information to board confidential, 422.65
Installment payments permitted, 422.24
Interest charged, 422.24, 422.25
Jeopardy assessments, 422.30
Lien enforced, cumulative remedies, 422.26
Lien of tax, 422.26
"Net income" defined, 422.7
Nonresidents and withholding agents
General provisions, 422.16-422.19
Allocation of income, 422.8
Bond for tax, 422.17
Certificate releasing agent, 422.17(4)
Copy of federal tax return filed, 422.13
Deductions allowed, 422.9
Information at source, 422.15
Nonresident defined, 422.4(12)
Refunds without claim, 422.16
Returns, 422.16-422.19
Scope of nonresidents tax, 422.19, 422.21
Tax imposed, 422.19, 422.59
Withholding agent defined, 422.4(13)
Out-of-state business profit, 422.8
Personal exemption, 422.12
Prima-facie evidence of noncompliance, 422.25
Public employees retirement fund payments
not deductible, 97B.13
Rate of tax imposed, 422.5
Reciprocal out-of-state tax exemption, 422.8
Refund, certification, payment, 422.67
Refund of erroneous payment, 422.66
Report of money paid out, 422.15
Return
Administrators to file, 422.6, 422.14, 422.23
Basis of return, 422.20
Deceased, return filed for, 422.23
Deductions from net income, 422.9
Fiduciary's, 422.14-422.20
Fiduciary to file, 422.6, 422.14, 422.23
Form and time of return, 422.21
Individual, return required, 422.13, 422.20
Information at source, 422.15-422.19
Information confidential, 422.20
Joint, husband and wife, deductions, 422.9(3)
Nonresident, 422.16-422.19
Partnership business, 422.15(2)
Supplementary returns, 422.22
Trustees to file, 422.6, 422.14, 422.23
Revenue apportioned, 425.1
Revision of tax, 422.28
Securities in lieu of bond, 422.17
Short form, 422.21
Statistics published by commission, 422.68
Tax computed, interest, penalties, 422.25
Tax imposed, rates, 422.5
Trusts, 422.6, 422.8
Violations, 422.25
Withholding agent deñned, 422.3(14)
Withholding agents, duties, 422.16, 422.17(4),
422.19