2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 1 REVENUES AND FINANCIAL MANAGEMENT
CHAPTER 421 DEPARTMENT OF REVENUE
421.10 Appeal period — applicability.
421.10 Appeal period applicability.
The appeal period for revision of assessment of tax, interest, and penalties set out under section 422.28, 423.37, 437A.9, 437A.22, 452A.64, 453A.29, or 453A.46 applies to appeals to notices from the department denying changes in filing methods, denying refund claims, and denying portions of refund claims for the tax covered by that section, and notices of any department action directed to a specific taxpayer, other than licensing, which involves a calculation.
89 Acts, ch 251, §10; 95 Acts, ch 83, §1; 2000 Acts, ch 1114, §1, 18; 2003 Acts, 1st Ex, ch 2, §177, 205
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