2009 Iowa Code
Title 13 - Commerce
Subtitle 1 - Insurance and Related Regulation
CHAPTER 505 - INSURANCE DIVISION
505.11 - REFUNDS.

        505.11  REFUNDS.
         Whenever it appears to the satisfaction of the commissioner of
      insurance that, because of error, mistake, or erroneous
      interpretation of statute, a foreign or domestic insurance
      corporation has paid to the state of Iowa taxes, fines, penalties, or
      license fees in excess of the amount legally chargeable against it,
      the commissioner of insurance shall have power to refund to such
      corporation any such excess by applying the amount of the excess
      payment toward the payment of taxes, fines, penalties, or license
      fees already due or which may become due, until such excess payments
      have been fully refunded.  

         Section History: Early Form

         [C31, 35, § 8613-c3; C39, § 8613.3; C46, 50, 54, 58, 62, 66,
      71, 73, 75, 77, 79, 81, § 505.11] 

         Section History: Recent Form

         2001 Acts, ch 69, §2; 2002 Acts, ch 1050, §44