There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.47 - Refunds and credits.

Universal Citation: IA Code § 423.47 (2017)
Previous Next

Download as PDF
1 STREAMLINED SALES AND USE TAX ACT, §423.47 423.47 Refunds and credits. If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be credited against any tax due, or to become due, on the books of the department from the person who made the erroneous payment, or such amount shall be refunded to such person by the department. A claim for refund or credit that has not been filed with the department within three years after the tax payment for which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall not be allowed by the director. 2003 Acts, 1st Ex, ch 2, §140, 205 Referred to in §99G.30A, §321.105A, §423.21, §423.57, §423A.6, §423B.6, §423C.4, §423D.4, §476B.2, §476B.7, §476C.6 Wed Feb 08 03:45:28 2017 Iowa Code 2017, Section 423.47 (11, 0)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.