Iowa Code > Chapter 440 – Assessment of Omitted Property
Current as of: 2024 | Check for updates
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| § 440.1 | Definitions |
| § 440.2 | Assessment of omitted property |
| § 440.5 | Procedure — penalty |
| § 440.6 | Fraudulent withholding — penalty |
| § 440.7 | Entry on tax books |
| § 440.8 | Delinquency |
Terms Used In Iowa Code > Chapter 440 - Assessment of Omitted Property
- property: includes personal and real property. See Iowa Code 4.1
- year: means twelve consecutive months. See Iowa Code 4.1