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2016 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
Section 425.21 - Satisfaction of outstanding tax liabilities.

IA Code § 425.21 (2016) What's This?

425.21

Satisfaction of outstanding tax liabilities.

The amount of any claim for credit or reimbursement payable under this division may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year.

[C75, 77, 79, 81, §425.21]

99 Acts, ch 152, §15, 40; 2001 Acts, ch 24, §51; 2003 Acts, ch 145, §286

Referred to in §25B.7, §427.9

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