1. Judicial review of contested cases under this chapter may be sought in accordance with chapter 17A.
2. For cause and upon a showing by the director that collection of the tax in dispute is in doubt, the court may order the petitioner to file with the clerk a bond for the use of the respondent, with sureties approved by the clerk, in the amount of tax appealed from, conditioned that the petitioner shall perform the orders of the court.
3. An appeal may be taken by the charge payer or the director to the supreme court of this state irrespective of the amount involved.
89 Acts, ch 131, § 25; 95 Acts, ch 83, §18
Referred to in § 424.10
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