Iowa Code § 440.6

Current through March 29, 2024

Section 440.6 - Fraudulent withholding - penalty

In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5, add any additional percent, not exceeding fifty percent.

Iowa Code § 440.6

2003 Acts, ch 145, § 286; 2015 Acts, ch 109, §61, 75; 2016 Acts, ch 1073, §120

Amended by 2016 Iowa, ch 1073, s 120, eff. 7/1/2016.

Amended by 2015 Iowa, ch 109, s 61, eff. 5/22/2015.

C27, 31, 35, §7105-a6; C39, §7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.6
2003 Acts, ch 145, §286