423.47 Refunds and credits.
If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be credited against any tax due, or to become due, on the books of the department from the person who made the erroneous payment, or such amount shall be refunded to such person by the department. A claim for refund or credit that has not been filed with the department within three years after the tax payment for which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall not be allowed by the director.
2003 Acts, 1st Ex, ch 2, §140, 205
Referred to in §99G.30A, 321.105A, 423.21, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 476B.2, 476B.7, 476C.6
Structure Iowa Code
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.2A - Deposit and transfer of revenues.
Section 423.5 - Imposition of tax.
Section 423.7A - Motor vehicle lease tax.
Section 423.8 - Legislative finding and intent.
Section 423.9 - Authority to enter agreement — representatives on governing board.
Section 423.9A - Iowa streamlined sales tax advisory council.
Section 423.10 - Relationship to state law.
Section 423.11 - Agreement requirements.
Section 423.12 - Limited binding and beneficial effect.
Section 423.13 - Purpose of this subchapter.
Section 423.13A - Administration — effectiveness of agreements with retailers.
Section 423.14 - Sales and use tax collection.
Section 423.14B - Sales and use tax reporting requirements — penalties.
Section 423.15 - General sourcing rules.
Section 423.16 - Transactions to which the general sourcing rules do not apply.
Section 423.18 - Multiple points of use exemption forms.
Section 423.19 - Direct mail sourcing.
Section 423.20 - Telecommunications service sourcing.
Section 423.21 - Bad debt deductions.
Section 423.22 - Taxation in another state.
Section 423.23 - Sellers’ agreements.
Section 423.24 - Absorbing tax prohibited.
Section 423.24A - Reimbursement for the primary road fund.
Section 423.25 - Director’s power to adopt rules.
Section 423.26A - Manufactured housing — collection of use tax — certificate of title.
Section 423.27 - Motor vehicle lease tax.
Section 423.28 - Sales tax report — deduction.
Section 423.29 - Collections by sellers.
Section 423.30 - Foreign sellers not registered under the agreement.
Section 423.31 - Filing of sales tax returns and payment of sales tax.
Section 423.32 - Filing of use tax returns and payment of use tax.
Section 423.33 - Liability of persons for payment of sales or use tax.
Section 423.34 - Liability of user.
Section 423.34A - Exclusion from liability for purchasers.
Section 423.35 - Posting of bond to secure payment.
Section 423.36 - Permits required to collect sales or use tax — applications — revocation.
Section 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period.
Section 423.38 - Judicial review.
Section 423.39 - Service of notices.
Section 423.40 - Penalties — offenses — limitation.
Section 423.41 - Books — examination.
Section 423.42 - Statutes applicable.
Section 423.43 - Deposit of revenues.
Section 423.44 - Reimbursement for primary road fund.
Section 423.45 - Refunds — exemption certificates.
Section 423.46 - Rate and base changes— liability for failure to collect.
Section 423.47 - Refunds and credits.
Section 423.48 - Responsibilities and rights of sellers registered under the agreement.
Section 423.49 - Return requirements — electronic filing.
Section 423.50 - Remittance of funds.
Section 423.51 - Administration of exemptions.
Section 423.52 - Relief from liability for sellers and certified service providers.
Section 423.53 - Bad debts and model 1 sellers.
Section 423.54 - Amnesty for registered sellers.
Section 423.56 - Confidentiality and privacy protections under model 1.
Section 423.57 - Statutes applicable.
Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.