Iowa Code § 439.2

Current through March 29, 2024
Section 439.2 - Voluntary payments

When any person, company, association, or corporation, against whom any tax has been assessed and levied by the director of revenue and held invalid or illegal, shall have paid the same voluntarily or shall otherwise waive such invalidity and illegality, the director shall accept such tax in lieu of the tax to be raised by the reassessment and relevy provided for in section 439.1.

Iowa Code § 439.2

2003 Acts, ch 145, § 286

S13, §1330-i; C24, 27, 31, 35, 39, §7105; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §439.22003 Acts, ch 145, §286

Referred to in §437.15