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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421 - DEPARTMENT OF REVENUE
Section 421.20 - Actions.

Universal Citation:
IA Code § 421.20 (2025)
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421.20 Actions.

1. The director of revenue may bring actions of mandamus or injunction or any other proper actions in the district court to compel the performance of any order made by the director or to require any board or any other officer or person to perform any duty required by this chapter. The director shall commence an action only in the district court in the county in which the defendant or defendants in the action perform their official duties.

2. Upon the filing of an action in the county required by this section the director may move to change the action to another county, and the motion shall be granted upon a showing of good cause. As used in this section, “good cause” shall mean those grounds for change specified in

rule of civil procedure 1.801

; however, the director shall not be required to submit affidavits of disinterested persons in order to prevail in the motion.

[C31, 35, §6943-c30; C39, §6943.029; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.20]

94 Acts, ch 1107, §25; 2003 Acts, ch 145, §286

Garnishment proceedings for collection of tax, §626.29 – 626.31

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