421A.1 - DEFINITIONS.

        421A.1  DEFINITIONS.         As used in this chapter, unless the context otherwise requires:         1.  "Person" means any person, firm, corporation, association,      partnership or an employee or agent of one of these.         2.  "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.         3.  "Information" for the purpose of this chapter shall      include but not be limited to the name, address and statistical data      of the taxpayer.  
         Section History: Early Form
         [C73, 75, 77, 79, 81, § 423A.1] 
         Section History: Recent Form
         2003 Acts, 1st Ex, ch 2, § 203, 205         C2005, §421A.1