All the provisions of sections 422.24 through 422.27 of subchapter II, respecting payment, collection, reporting, examination, and assessment, shall apply in respect to a corporation subject to the provisions of this subchapter and to the tax due and payable by a corporation taxable under this subchapter. This includes but is not limited to a corporation that is a pass-through entity as defined in section 422.25A.

2020 amendment applies to federal adjustments and federal partnership adjustments that have a final determination date after July 1, 2020; 2020 Acts, ch 1118, §71 With respect to proposed amendment to section by 2020 Acts, ch 1063, §226, see Code editor’s note on simple harmonization at the beginning of this Code volume Code editor directive applied Section stricken and rewritten

[C35, §6943-f35; C39, §6943.071; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.39] 2020 Acts, ch 1062, §94; 2020 Acts, ch 1118, §68, 71