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Iowa Code § 453B.14

Revision of tax — refunds

Redline — January 1, 2012 → current.View current text →
Current — January 1, 2013
As of January 1, 2012
Sections 421.5, 422.26, 422.28, 422.29, 422.73, subsection 1, and section 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.
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.
90 Acts, ch 1251, §50
90 Acts, ch 1251, §50
C91, §421A.14
C91, §421A.14
C93, §453B.14
C93, §453B.14

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.