Iowa Code § 428A.9

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

Section 428A.9 - Refund of tax

To receive a refund from the state, the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax remitted to the department of revenue. To receive a refund from the county, the taxpayer shall petition the board of supervisors for a refund of the remaining portion of the overpayment paid to that county.

Iowa Code § 428A.9

Amended by 2023 Iowa, ch 64, s 68, eff. 7/1/2023.

Amended by 2022 Iowa, ch 1061, s 25, eff. 7/1/2022.

2001 Acts, ch 150, §19

Section amended