1. Judicial review of actions of the director may be sought in accordance with the terms of the Iowa administrative procedure Act.
2. The petitioner shall file with the clerk a bond for the use of the respondent, with sureties approved by such clerk, in penalty at least double the amount of tax appealed from, and in no case shall the bond be less than fifty dollars, conditioned that the petitioner shall perform the orders of the court.
3. An appeal may be taken by the taxpayer or the director to the supreme court of this state irrespective of the amount involved.
[C35, § 6943-f50; C39, § 6943.086; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 422.55]
Referred to in § 421B.11, 422.47, 422.52, 422A.1, 422B.9, 422C.4, 423.16, 425.31, 455B.455
Filing petition on appeal, R.C.P. 368 ~IService of original notice, R.C.P. 49--;66
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Search: Iowa Code 1995
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