Iowa

421.1 State board of tax review. Repealed by its own terms; 2015 Acts, ch 109, §2, 3.

421.1A Property assessment appeal board.

421.2 Department of revenue.

421.3 Director to have no conflicting interests.

421.4 Deputies.

421.5 Settling claims for taxes, penalties, and interest — abatement.

421.6 Definition of return.

421.7 Interest rate.

421.8 Penalty for defective return under certain circumstances.

421.9 Duties and powers — office.

421.9A Due dates and holidays.

421.10 Appeal period — applicability.

421.11 Reserved.

421.12 Reserved.

421.13 Reserved.

421.14 Rules — director’s duties.

421.15 Seal.

421.16 Expenses.

421.17 Powers and duties of director.

421.17A Administrative levy against accounts.

421.17B Administrative wage assignment cooperative agreement.

421.18 Duties of public officers and employees.

421.19 Counsel — disclosures authorized.

421.20 Actions.

421.21 Administration of oaths.

421.22 Service of orders.

421.23 Fees and mileage.

421.24 Reciprocal interstate enforcement.

421.25 Professional appraisers employed.

421.26 Personal liability for tax due.

421.27 Penalties.

421.27A Perjury.

421.28 Exceptions to successor liability.

421.29 Registrations.

421.30 Reassessment expense fund.

421.31 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.32 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.33 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.34 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.35 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.36 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.37 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.38 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.39 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.40 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.41 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.42 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.43 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.44 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.45 Repealed by 2003 Acts, ch 145, §291. See §8A.502, 8A.506 – 8A.519.

421.46 Terminal liability health insurance fund. Transferred to §8A.460; 2017 Acts, ch 29, §168.

421.47 Tax agreements with Indian tribes.

421.48 Background checks.

421.49 Reserved.

421.50 Reserved.

421.51 Reserved.

421.52 Reserved.

421.53 Reserved.

421.54 Reserved.

421.55 Reserved.

421.56 Reserved.

421.57 Reserved.

421.58 Reserved.

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

421.60 Tax procedures and practices.

421.61 Unconstitutionally withheld tax benefits.

421.62 Inclusion of preparer tax identification number.

421.63 Authority to enjoin certain tax return preparers.

421.64 Tax return preparer — continuing education.

421.65 Setoff procedures.

421.66 Reserved.

421.67 Reserved.

421.68 Reserved.

421.69 Reserved.

421.70 Electronic commerce data collection. Repealed by 2002 Acts, ch 1161, §1.

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