Iowa Code ch. 421 – Department of Revenue | Midpage

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Iowa Code

Chapter 421

Iowa Code ch. 421

Department of Revenue

421.1AProperty assessment appeal board 421.2Department of revenue 421.3Director to have no conflicting interests 421.4Deputies 421.5Settling claims for taxes, penalties, and interest — abatement 421.6Definition of return 421.7Interest rate 421.8Penalty for defective return under certain circumstances 421.9Duties and powers — office 421.9ADue dates and holidays 421.10Appeal period — applicability 421.14Rules — director’s duties 421.15Seal 421.16Expenses 421.17Powers and duties of director 421.17AAdministrative levy against accounts 421.17BAdministrative wage assignment cooperative agreement 421.18Duties of public officers and employees 421.19Counsel — disclosures authorized 421.20Actions 421.21Administration of oaths 421.22Service of orders 421.23Fees and mileage 421.24Reciprocal interstate enforcement 421.25Professional appraisers employed 421.26Personal liability for tax due 421.27Penalties 421.27APerjury 421.28Exceptions to successor liability 421.29Registrations 421.30Reassessment expense fund 421.46Terminal liability health insurance fund 421.47Tax agreements with Indian tribes 421.48Background checks 421.59Power of attorney — authority to act on behalf of taxpayer 421.60Tax procedures and practices 421.61Unconstitutionally withheld tax benefits 421.62Inclusion of preparer tax identification number 421.63Authority to enjoin certain tax return preparers 421.64Tax return preparer — continuing education 421.65Setoff procedures 421.71Class actions — implied right of action — private cause of action immunity