Terms Used In Iowa Code > Chapter 421A - Disclosure of Information in Preparation of Tax Returns

• Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
• Conviction: A judgement of guilt against a criminal defendant.
• 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.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
• 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
• 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. See Iowa Code 421A.1