421.3 Director to have no conflicting interests.
The director of revenue shall not hold any other office under the laws of the United States or of this or any other state or hold any other position of profit. The director shall not engage in any occupation, business, or profession interfering with or inconsistent with the director’s duties, serve on or under any committee of any political party, or contribute to the campaign fund of any person or political party. The director shall be of high moral character, shall be recognized for executive and administrative capacity, and shall possess expert knowledge and skills in the fields of taxation and property tax assessment. The director shall devote full time to the duties of the office.
[C31, 35, §6943-c14; C39, §6943.013; C46, 50, 54, 58, 62, 66, §421.4; C71, 73, 75, 77, 79, 81, §421.3]
2003 Acts, ch 145, §286
Structure Iowa Code
Chapter 421 - DEPARTMENT OF REVENUE
Section 421.1 - State board of tax review.
Section 421.1A - Property assessment appeal board.
Section 421.2 - Department of revenue.
Section 421.3 - Director to have no conflicting interests.
Section 421.5 - Settling doubtful claims for taxes.
Section 421.6 - Definition of return.
Section 421.7 - Interest rate.
Section 421.8 - Penalty for defective return under certain circumstances.
Section 421.9 - Duties and powers — office.
Section 421.10 - Appeal period — applicability.
Section 421.14 - Rules — director’s duties.
Section 421.17 - Powers and duties of director.
Section 421.17A - Administrative levy against accounts.
Section 421.17B - Administrative wage assignment cooperative agreement.
Section 421.18 - Duties of public officers and employees.
Section 421.19 - Counsel — disclosures authorized.
Section 421.21 - Administration of oaths.
Section 421.22 - Service of orders.
Section 421.23 - Fees and mileage.
Section 421.24 - Reciprocal interstate tax enforcement.
Section 421.25 - Professional appraisers employed.
Section 421.26 - Personal liability for tax due.
Section 421.28 - Exceptions to successor liability.
Section 421.29 - Registrations.
Section 421.30 - Reassessment expense fund.
Section 421.46 - Terminal liability health insurance fund.
Section 421.47 - Tax agreements with Indian tribes.
Section 421.48 - Background checks.
Section 421.59 - Power of attorney — authority to act on behalf of taxpayer.
Section 421.60 - Tax procedures and practices.
Section 421.61 - Unconstitutionally withheld tax benefits.
Section 421.62 - Inclusion of preparer tax identification number.
Section 421.63 - Authority to enjoin certain tax return preparers.
Section 421.64 - Tax return preparer — continuing education.
Section 421.70 - Electronic commerce data collection.
Section 421.71 - Class actions — implied right of action — private cause of action immunity.