Versions of Iowa Code 423.5 - Imposition of tax on LawServer 2023 Iowa Code 423.5 – Imposition of tax 2022 Iowa Code 423.5 – Imposition of tax 2020 Iowa Code 423.5 – Imposition of tax 2018 Iowa Code 423.5 – Imposition of tax 2016 Iowa Code 423.5 – Imposition of tax 2014 Iowa Code 423.5 – Imposition of tax. 2009 Iowa Code 423.5 – Imposition of tax