There is a newer version of this Section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 440 - ASSESSMENT OF OMITTED PROPERTY
Section 440.6 - Fraudulent withholding — penalty.

Universal Citation: IA Code § 440.6 (2017)
Previous Next

Download as PDF
1 ASSESSMENT OF OMITTED PROPERTY, §440.6 440.6 Fraudulent withholding — penalty. In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5, add any additional percent, not exceeding fifty percent. [C27, 31, 35, §7105-a6; C39, §7105.6; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §440.6] 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §61, 75; 2016 Acts, ch 1073, §120 Section amended Wed Feb 08 03:47:05 2017 Iowa Code 2017, Section 440.6 (9, 1)
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.