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Iowa Code § 440.6

Fraudulent withholding penalty

Iowa · Iowa Code Chapter 440 — Assessment of Omitted Property · Status: effective

Taxation
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Iowa Code § 440.6, Fraudulent withholding penalty, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2248573
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In case the property has been fraudulently withheld from assessment, the department of revenue may, in addition to the ten percent penalty under section 440.5, add any additional percent, not exceeding fifty percent.