Iowa Code 422.92 – Rules for short taxable year
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 422.92
- Director: means the director of the department of revenue. See Iowa Code 453A.42
- year: means twelve consecutive months. See Iowa Code 4.1
A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director.