428A.9  Refund of tax.
  To receive a refund from the state, the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax remitted to the department of revenue. To receive a refund from the county, the taxpayer shall petition the board of supervisors for a refund of the remaining portion of the overpayment paid to that county.
2001 Acts, ch 150, §19; 2022 Acts, ch 1061, §25; 2023 Acts, ch 64, §68