Iowa Code § 421.10

Current through bills signed by governor as of 5/17/2024

Section 421.10 - Appeal period - applicability

The appeal period for revision of assessment of tax, interest, and penalties set out under section 422.28, 423.37, 437A.9, 437A.22, 437B.5, 437B.18, 452A.64, 453A.29, or 453A.46 applies to appeals to notices from the department denying changes in filing methods, denying refund claims, and denying portions of refund claims for the tax covered by that section, and notices of any adverse department action directed to a specific taxpayer, other than licensing, which involves a calculation.

Iowa Code § 421.10

Amended by 2023 Iowa, ch 115, s 23, eff. 1/1/2024.

Amended by 2013 Iowa, ch 94, s 3, eff. 5/9/2013.

89 Acts, ch 251, §10; 95 Acts, ch 83, §1; 2000 Acts, ch 1114, §1, 18; 2003 Acts, 1st Ex, ch 2, §177, 205

Referred to in §437A.14, 437B.10

2023 amendment effective January 1, 2024; 2023 Acts, ch 115, §40

Section amended