Iowa Code § 423.31
Referred to in §99G.30A, 421.26, 423.14, 423.33, 423.34, 423.36, 423.45, 423.57, 423.58, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
Authority of department of revenue to convert, renumber, or combine existing permits for taxpayers holding multiple permits; 2022 Acts, ch 1138, §37