Iowa Code § 421.10
Appeal period applicability
Iowa · Iowa Code Chapter 421 — Department of Revenue · Status: effective
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- Citation
- Iowa Code § 421.10, Appeal period applicability, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2247268
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Full text
The appeal period for revision of assessment of tax, interest, and penalties set out under section 422.28, 423.37, 437A.9, 437A.22, 437B.5, 437B.18, 452A.64, 453A.29, or 453A.46 applies to appeals to notices from the department denying changes in filing methods, denying refund claims, and denying portions of refund claims for the tax covered by that section, and notices of any adverse department action directed to a specific taxpayer, other than licensing, which involves a calculation.