425.21  Satisfaction of outstanding tax liabilities.

The amount of any claim for credit or reimbursement payable under this division may be applied by the department of revenue and finance against any tax liability outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant's household in the base year.

Section History: Early form

  [C75, 77, 79, 81, § 425.21]

Internal References

  Referred to in § 25B.7, 427.9


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