Any person aggrieved by an act or decision of the director of revenue or the department of revenue under this division shall have the same rights of appeal and review as provided in section 423.38 and the rules of the department of revenue.

[C75, 77, 79, 81, §425.31] 2003 Acts, ch 145, §286; 2003 Acts, 1st Ex, ch 2, §195, 205; 2015 Acts, ch 109, §13, 75

Referred to in §25B.7, §425.27, §425.34, §427.9