Iowa Code § 422.74
If a refund is authorized in any division of this chapter, the director shall certify the amount of the refund and the name of the payee and draw a warrant on the general fund of the state in the amount specified payable to the named payee, and the treasurer of state shall pay the warrant.
[C35, §6943-f61; C39, §6943.098; C46, 50, 54, 58, 62, 66, §422.67; C71, 73, 75, 77, 79, 81, §422.74] 91 Acts, ch 97, §47
Referred to in §99G.30A, §257.22, §321.105A, §422D.3, §423.42, §423A.6, §423B.6, §423C.4, §423D.4, §453B.14