Iowa Code 421A.1 – Definitions
Current as of: 2023 | Check for updates
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As used in this chapter, unless the context otherwise requires:
1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these.
Terms Used In Iowa Code 421A.1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Person: means any person, firm, corporation, association, partnership or an employee or agent of one of these. See Iowa Code 421A.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax.
3. “Information” for the purpose of this chapter shall include but not be limited to the name, address and statistical data of the taxpayer.