Iowa Code
Chapter 12B - SECURITY OF THE REVENUE
Section 12B.16 - Refund to counties.

12B.16 Refund to counties.
The director of the department of administrative services shall draw the warrant on the state treasury in favor of any county in the state for the amount of any excess in any fund or tax due the state from said county, excepting the state taxes.
[C97, §1464; C24, 27, 31, 35, 39, §7418; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §452.16]
C93, §12B.16
2003 Acts, ch 145, §286