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Iowa Code § 453B.14

Revision of tax — refunds

Iowa · Iowa Code Chapter 453B — Excise Tax on Unlawful Dealing in Certain Substances · Status: effective

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Iowa Code § 453B.14, Revision of tax — refunds, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249308
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Sections 421.5, 422.26, 422.28, 422.29, 422.73, and 422.74 shall apply to this chapter, except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director.