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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 432 - INSURANCE COMPANIES TAX
Section 432.14 - Statute of limitations.

Universal Citation: IA Code § 432.14 (2017)
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1 INSURANCE COMPANIES TAX, §432.14 432.14 Statute of limitations. Within five years after the tax return is filed or within five years after the tax return became due, whichever is later, the commissioner of insurance shall examine the return and determine the tax. An assessment or a claim for credit must be made within five calendar years after the annual tax filing is made. For a five-year period preceding the current calendar year, a company may apply for a credit, or the commissioner may make an assessment, as appropriate. The period of examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade tax or in the case of a failure to file a return. 98 Acts, ch 1057, §1 Wed Feb 08 03:46:26 2017 Iowa Code 2017, Section 432.14 (9, 1)
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