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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421 - DEPARTMENT OF REVENUE
Section 421.10 - Appeal period — applicability.
Universal Citation:
IA Code § 421.10 (2025)
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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, 437B.5, 437B.18, 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 adverse 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
; 2013 Acts, ch 94, §3, 35, 36; 2023 Acts, ch 115, §23, 40
Referred to in §437A.14, 437B.10
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