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Permanent LinkIowa Code - 2026
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 421 - DEPARTMENT OF REVENUE 
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| Back to Chapter Listing| Code Section | RTF | |
|---|---|---|
| §421.1 - State board of tax review. | RTF | |
| §421.1A - Property assessment appeal board. | RTF | |
| §421.2 - Department of revenue. | RTF | |
| §421.3 - Director to have no conflicting interests. | RTF | |
| §421.4 - Deputies. | RTF | |
| §421.5 - Settling claims for taxes, penalties, and interest — abatement. | RTF | |
| §421.6 - Definition of return. | RTF | |
| §421.7 - Interest rate. | RTF | |
| §421.8 - Penalty for defective return under certain circumstances. | RTF | |
| §421.9 - Duties and powers — office. | RTF | |
| §421.9A - Due dates and holidays. | RTF | |
| §421.10 - Appeal period — applicability. | RTF | |
| §421.11 | RTF | |
| §421.12 | RTF | |
| §421.13 | RTF | |
| §421.14 - Rules — director’s duties. | RTF | |
| §421.15 - Seal. | RTF | |
| §421.16 - Expenses. | RTF | |
| §421.17 - Powers and duties of director. | RTF | |
| §421.17A - Administrative levy against accounts. | RTF | |
| §421.17B - Administrative wage assignment cooperative agreement. | RTF | |
| §421.18 - Duties of public officers and employees. | RTF | |
| §421.19 - Counsel — disclosures authorized. | RTF | |
| §421.20 - Actions. | RTF | |
| §421.21 - Administration of oaths. | RTF | |
| §421.22 - Service of orders. | RTF | |
| §421.23 - Fees and mileage. | RTF | |
| §421.24 - Reciprocal interstate enforcement. | RTF | |
| §421.25 - Professional appraisers employed. | RTF | |
| §421.26 - Personal liability for tax due. | RTF | |
| §421.27 - Penalties. | RTF | |
| §421.27A - Perjury. | RTF | |
| §421.28 - Exceptions to successor liability. | RTF | |
| §421.29 - Registrations. | RTF | |
| §421.30 - Reassessment expense fund. | RTF | |
| §421.31 | RTF | |
| §421.32 | RTF | |
| §421.33 | RTF | |
| §421.34 | RTF | |
| §421.35 | RTF | |
| §421.36 | RTF | |
| §421.37 | RTF | |
| §421.38 | RTF | |
| §421.39 | RTF | |
| §421.40 | RTF | |
| §421.41 | RTF | |
| §421.42 | RTF | |
| §421.43 | RTF | |
| §421.44 | RTF | |
| §421.45 | RTF | |
| §421.46 - Terminal liability health insurance fund. | RTF | |
| §421.47 - Tax agreements with Indian tribes. | RTF | |
| §421.48 - Background checks. | RTF | |
| §421.49 | RTF | |
| §421.50 | RTF | |
| §421.51 | RTF | |
| §421.52 | RTF | |
| §421.53 | RTF | |
| §421.54 | RTF | |
| §421.55 | RTF | |
| §421.56 | RTF | |
| §421.57 | RTF | |
| §421.58 | RTF | |
| §421.59 - Power of attorney — authority to act on behalf of taxpayer. | RTF | |
| §421.60 - Tax procedures and practices. | RTF | |
| §421.61 - Unconstitutionally withheld tax benefits. | RTF | |
| §421.62 - Inclusion of preparer tax identification number. | RTF | |
| §421.63 - Authority to enjoin certain tax return preparers. | RTF | |
| §421.64 - Tax return preparer — continuing education. | RTF | |
| §421.65 - Setoff procedures. | RTF | |
| §421.66 | RTF | |
| §421.67 | RTF | |
| §421.68 | RTF | |
| §421.69 | RTF | |
| §421.70 - Electronic commerce data collection. | RTF | |
| §421.71 - Class actions — implied right of action — private cause of action immunity. | RTF |