Chapter 421 - DEPARTMENT OF REVENUE
- Section 421.1 - [Repealed]
- Section 421.1A - Property assessment appeal board
- Section 421.2 - Department of revenue
- Section 421.3 - Director to have no conflicting interests
- Section 421.4 - Deputies
- Section 421.5 - Settling claims for taxes, penalties, and interest - abatement
- 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 421.9A - Due dates and holidays
- Section 421.10 - Appeal period - applicability
- Section 421.11 through 421.13 - Reserved
- Section 421.14 - Rules - director's duties
- Section 421.15 - Seal
- Section 421.16 - Expenses
- 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 421.20 - Actions
- Section 421.21 - Administration of oaths
- Section 421.22 - Service of orders
- Section 421.23 - Fees and mileage
- Section 421.24 - Reciprocal interstate enforcement
- Section 421.25 - Professional appraisers employed
- Section 421.26 - Personal liability for tax due
- Section 421.27 - [Effective Until 1/1/2026] Penalties
- Section 421.27 - [Effective 1/1/2026] Penalties
- Section 421.27A - Perjury
- Section 421.28 - Exceptions to successor liability
- Section 421.29 - Registrations
- Section 421.30 - Reassessment expense fund
- Section 421.31 through 421.45 - [Repealed]
- Section 421.46 - Transferred
- Section 421.47 - Tax agreements with Indian tribes
- Section 421.48 - Background checks
- Section 421.49 through 421.58 - Reserved
- 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 421.65 - Setoff procedures
- Section 421.66 through 421.69 - Reserved
- Section 421.70 - [Repealed]
- Section 421.71 - Class actions - implied right of action - private cause of action immunity