DEPARTMENT OF REVENUE

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. DEPARTMENT OF REVENUE

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Section
421.1

State board of tax review.

Section
421.1A

Property assessment appeal board.

Section
421.2

Department of revenue.

Section
421.3

Director to have no conflicting interests.

Section
421.4

Deputies.

Section
421.5

Settling doubtful claims for taxes.

Section
421.6

Definition of return.

Section
421.7

Interest rate.

Section
421.8

Penalty for defective return under certain circumstances.

Section
421.8A

Section 421.8A

Section
421.9

Duties and powers — office.

Section
421.10

Appeal period — applicability.

Section
421.11

Section 421.11

Section
421.12

Section 421.12

Section
421.13

Section 421.13

Section
421.14

Rules — director’s duties.

Section
421.15

Seal.

Section
421.16

Expenses.

Section
421.17

Powers and duties of director.

Section
421.17A

Administrative levy against accounts.

Section
421.17B

Administrative wage assignment cooperative agreement.

Section
421.18

Duties of public officers and employees.

Section
421.19

Counsel — disclosures authorized.

Section
421.20

Actions.

Section
421.21

Administration of oaths.

Section
421.22

Service of orders.

Section
421.23

Fees and mileage.

Section
421.24

Reciprocal interstate tax enforcement.

Section
421.25

Professional appraisers employed.

Section
421.26

Personal liability for tax due.

Section
421.27

Penalties.

Section
421.27A

Perjury.

Section
421.28

Exceptions to successor liability.

Section
421.29

Registrations.

Section
421.30

Reassessment expense fund.

Section
421.31

Section 421.31

Section
421.32

Section 421.32

Section
421.33

Section 421.33

Section
421.34

Section 421.34

Section
421.35

Section 421.35

Section
421.36

Section 421.36

Section
421.37

Section 421.37

Section
421.38

Section 421.38

Section
421.39

Section 421.39

Section
421.40

Section 421.40

Section
421.41

Section 421.41

Section
421.42

Section 421.42

Section
421.43

Section 421.43

Section
421.44

Section 421.44

Section
421.45

Section 421.45

Section
421.46

Terminal liability health insurance fund.

Section
421.47

Tax agreements with Indian tribes.

Section
421.48

Background checks.

Section
421.49

Section 421.49

Section
421.50

Section 421.50

Section
421.51

Section 421.51

Section
421.52

Section 421.52

Section
421.53

Section 421.53

Section
421.54

Section 421.54

Section
421.55

Section 421.55

Section
421.56

Section 421.56

Section
421.57

Section 421.57

Section
421.58

Section 421.58

Section
421.59

Power of attorney — authority to act on behalf of taxpayer.

Section
421.60

Tax procedures and practices.

Section
421.61

Unconstitutionally withheld tax benefits.

Section
421.62

Inclusion of preparer tax identification number.

Section
421.63

Authority to enjoin certain tax return preparers.

Section
421.64

Tax return preparer — continuing education.

Section
421.65

Section 421.65

Section
421.66

Section 421.66

Section
421.67

Section 421.67

Section
421.68

Section 421.68

Section
421.69

Section 421.69

Section
421.70

Electronic commerce data collection.

Section
421.71

Class actions — implied right of action — private cause of action immunity.