452A.67  Limitation on collection proceedings.

The department shall examine the return and enforce collection of any amount of tax, penalty, fine, or interest over and above the amount shown to be due by reports filed by a licensee as soon as practicable but no later than three years after the return is filed. An assessment shall not be made covering a period beyond three years after the return is filed except that the period for the examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade tax or in the case of a failure to file a return.

Section History: Early form

  [C58, 62, 66, § 324.66; C71, 73, 75, 77, 79, 81, § 324.67]

Section History: Recent form

  89 Acts, ch 251, § 8

  C93, § 452A.67

  96 Acts, ch 1066, § 14, 21

Internal References

  Referred to in § 602.8102(56)


  1996 amendment is retroactive to January 1, 1996; 96 Acts, ch 1066, §21

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