Versions of Iowa Code 309.51 - Taxation on LawServer 2024 Iowa Code 309.51 – Taxation 2023 Iowa Code 309.51 – Taxation 2022 Iowa Code 309.51 – Taxation 2020 Iowa Code 309.51 – Taxation 2018 Iowa Code 309.51 – Taxation 2016 Iowa Code 309.51 – Taxation 2014 Iowa Code 309.51 – Taxation. 2009 Iowa Code 309.51 – Taxation