A taxpayer having a taxable year of less than twelve months shall pay estimated tax under rules adopted by the director.
89 Acts, ch 251, §29
Iowa Code § 422.92
Rules for short taxable year
Known as the Property Relief Act
The act spans §§ 422–422 (114 sections).
[C79, 81, §422.92]
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.