Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421 - DEPARTMENT OF REVENUE

Section 421.1 - State board of tax review. - 421.1 State board of tax review. Repealed by its own...

Section 421.1A - Property assessment appeal board. - 421.1A Property assessment appeal board. 1. A statewide property assessment...

Section 421.2 - Department of revenue. - 421.2 Department of revenue. A department of revenue is created....

Section 421.3 - Director to have no conflicting interests. - 421.3 Director to have no conflicting interests. The director of...

Section 421.4 - Deputies. - 421.4 Deputies. The director may appoint deputy directors and may...

Section 421.5 - Settling doubtful claims for taxes. - 421.5 Settling doubtful claims for taxes. The director may compromise...

Section 421.6 - Definition of return. - 421.6 Definition of return. For purposes of this Title, unless...

Section 421.7 - Interest rate. - 421.7 Interest rate. 1. Except where a different rate of...

Section 421.8 - Penalty for defective return under certain circumstances. - 421.8 Penalty for defective return under certain circumstances. If a...

Section 421.9 - Duties and powers — office. - 421.9 Duties and powers — office. 1. The director of...

Section 421.10 - Appeal period — applicability. - 421.10 Appeal period — applicability. The appeal period for revision...

Section 421.14 - Rules — director’s duties. - 421.14 Rules — director’s duties. The director shall have power...

Section 421.15 - Seal. - 421.15 Seal. The director shall have an official seal, and...

Section 421.16 - Expenses. - 421.16 Expenses. The director and department employees are entitled to...

Section 421.17 - Powers and duties of director. - 421.17 Powers and duties of director. In addition to the...

Section 421.17A - Administrative levy against accounts. - 421.17A Administrative levy against accounts. 1. Definitions. As used in...

Section 421.17B - Administrative wage assignment cooperative agreement. - 421.17B Administrative wage assignment cooperative agreement. 1. Definitions. As used...

Section 421.18 - Duties of public officers and employees. - 421.18 Duties of public officers and employees. It shall be...

Section 421.19 - Counsel — disclosures authorized. - 421.19 Counsel — disclosures authorized. 1. It shall be the...

Section 421.20 - Actions. - 421.20 Actions. 1. The director of revenue may bring actions...

Section 421.21 - Administration of oaths. - 421.21 Administration of oaths. 1. The director of revenue, or...

Section 421.22 - Service of orders. - 421.22 Service of orders. Any sheriff or other person may...

Section 421.23 - Fees and mileage. - 421.23 Fees and mileage. The fees and mileage of witnesses...

Section 421.24 - Reciprocal interstate tax enforcement. - 421.24 Reciprocal interstate tax enforcement. 1. At the request of...

Section 421.25 - Professional appraisers employed. - 421.25 Professional appraisers employed. The director shall employ professional appraisers...

Section 421.26 - Personal liability for tax due. - 421.26 Personal liability for tax due. If a licensee or...

Section 421.27 - Penalties. - 421.27 Penalties. 1. Failure to timely file a return. a....

Section 421.27A - Perjury. - 421.27A Perjury. 1. For purposes of this Title, a form,...

Section 421.28 - Exceptions to successor liability. - 421.28 Exceptions to successor liability. The immediate successor to a...

Section 421.29 - Registrations. - 421.29 Registrations. For purposes of the provisions of the Code...

Section 421.30 - Reassessment expense fund. - 421.30 Reassessment expense fund. 1. A reassessment expense fund is...

Section 421.31 - 421.31 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.32 - 421.32 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.33 - 421.33 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.34 - 421.34 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.35 - 421.35 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.36 - 421.36 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.37 - 421.37 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.38 - 421.38 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.39 - 421.39 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.40 - 421.40 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.41 - 421.41 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.42 - 421.42 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.43 - 421.43 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.44 - 421.44 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.45 - 421.45 Repealed by 2003 Acts, ch 145, §291 . See...

Section 421.46 - Terminal liability health insurance fund. - 421.46 Terminal liability health insurance fund. Transferred to §8A.460; 2017...

Section 421.47 - Tax agreements with Indian tribes. - 421.47 Tax agreements with Indian tribes. 1. “Indian country” means...

Section 421.48 - Background checks. - 421.48 Background checks. An applicant for employment with the department...

Section 421.59 - Power of attorney — authority to act on behalf of taxpayer. - 421.59 Power of attorney — authority to act on behalf...

Section 421.60 - Tax procedures and practices. - 421.60 Tax procedures and practices. 1. Short title. This section...

Section 421.61 - Unconstitutionally withheld tax benefits. - 421.61 Unconstitutionally withheld tax benefits. If a provision in the...

Section 421.62 - Inclusion of preparer tax identification number. - 421.62 Inclusion of preparer tax identification number. 1. For purposes...

Section 421.63 - Authority to enjoin certain tax return preparers. - 421.63 Authority to enjoin certain tax return preparers. 1. For...

Section 421.64 - Tax return preparer — continuing education. - 421.64 Tax return preparer — continuing education. 1. For purposes...

Section 421.65 - 421.65 Reserved. For future text of this section effective upon...

Section 421.70 - Electronic commerce data collection. - 421.70 Electronic commerce data collection. Repealed by 2002 Acts, ch...

Section 421.71 - Class actions — implied right of action — private cause of action immunity. - 421.71 Class actions — implied right of action — private...