Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

In addition to the powers and duties transferred to the director of revenue, the director shall have and assume the following powers and duties: 1. To have and exercise general supervision over the administration of the assessment and tax laws of the state, over boards of supervi…

1. Definitions. As used in this section , unless the context otherwise requires: a. “Account” means “account” as defined in section 524.103 , or the savings or deposits of a member received or being held by a credit union or a savings association, or certificates of deposit. “Acc…

1. Definitions. As used in this section , unless the context otherwise requires: a. “Employer” means any person or entity that pays an obligor to do a specific task. “Employer” only includes such a person or entity in an employer-employee relationship and does not include an obli…

It shall be the duty of all public officers and employees of the state and local governments to give to the director of revenue information in their possession relating to taxation when required by the director, and to cooperate with and aid the director’s efforts to secure a fai…

1. It shall be the duty of the attorney general and of the county attorneys in their respective counties to commence and prosecute actions, prosecutions, and complaints, when so directed by the director of revenue and to represent the director in any litigation arising from the d…

1. A statewide property assessment appeal board is created for the purpose of establishing a consistent, fair, and equitable property assessment appeal process. The statewide property assessment appeal board is established within the department of revenue for administrative and b…

A department of revenue is created. The department shall be administered by a director of revenue who shall be appointed by the governor subject to confirmation by the senate and shall serve at the pleasure of the governor. If the office of the director becomes vacant, the vacanc…

1. The director of revenue may bring actions of mandamus or injunction or any other proper actions in the district court to compel the performance of any order made by the director or to require any board or any other officer or person to perform any duty required by this chapter…

1. The director of revenue, or the deputies and other employees of the department when duly authorized by the director, shall have the power to administer all oaths authorized and required under the provisions of this chapter . 2. Each county treasurer, each deputy treasurer, and…

Any sheriff or other person may serve any subpoena or order issued under the provisions of this chapter . [C31, 35, §6943-c32; C39, § 6943.031; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.22 ] Referred to in §331.652

The fees and mileage of witnesses attending any hearing of the department, including contested case hearings, pursuant to any subpoena, shall be the same as those of witnesses in civil cases in district court. [C31, 35, §6943-c33; C39, § 6943.032; C46, 50, 54, 58, 62, 66, 71, 73,…

1. For the purposes of this section , the terms “tax” and “taxes” include interest and penalties due under any taxing statute, and liability for interest or penalties, or both, due under a taxing statute of another state or a political subdivision of another state, and shall be r…

The director shall employ professional appraisers to assist county and city assessors in assessing and valuing property required to be assessed and valued by county and city assessors and assist the director in equalizing property values in the state. The department shall, upon r…

If a licensee or other person under section 452A.65 , a retailer or purchaser under chapter 423A , 423B , 423C , or 423D , or chapter 423E , Code 2023, or section 423.14 , 423.14A , 423.29 , 423.31 , or 423.33 , or a user under section 423.34 , or a permit holder or licensee unde…

1. Failure to timely file a return. a. If a person fails to file a return with the department on or before the due date, there shall be added to the tax remaining unpaid by the due date a penalty of five percent of the remaining unpaid tax. b. In the case of a specified business …

1. For purposes of this Title , a form, application, or any other documentation required or requested by the department shall be required to be certified under penalty of perjury that the information contained in the form, application, or other documentation is true and correct. …

The immediate successor to a licensee’s or retailer’s business or stock of goods under chapter 423A or 423B , or section 423.33 or 452A.65 , is not personally liable for the amount of delinquent tax, interest, or penalty due and unpaid if the immediate successor shows that the pu…

For purposes of the provisions of the Code which are administered by the department, “permit” or “license” includes registration. Unless otherwise specifically provided, the director shall determine by rule the circumstances for which registrations shall be issued and displayed. …

The director of revenue shall not hold any other office under the laws of the United States or of this or any other state or hold any other position of profit. The director shall not engage in any occupation, business, or profession interfering with or inconsistent with the direc…

1. A reassessment expense fund is created in the office of the treasurer of state for the purpose of providing loans to a city and county conference board for conducting reassessments of property. There is appropriated to the reassessment expense fund from the general fund of the…

The director may appoint deputy directors and may designate one or more of the deputies as acting director. A deputy designated to serve in the absence of the director has all of the powers possessed by the director. The director may employ certified public accountants, engineeri…

1. “Indian country” means the Indian country as defined in 18 U.S.C. §1151, and includes trust land as defined by the United States secretary of the interior. 2. a. The department and the governing body of an Indian tribe may enter into an agreement to provide for the collection …

An applicant for employment with the department of revenue shall be subject to a national criminal history check through the federal bureau of investigation. A contractor, vendor, employee, or any other individual performing work for the department of revenue, shall be subject to…

1. As used in this section : a. “Department” means the department of revenue. b. “Settle” or “settlement” includes any compromise or abatement of any taxes, penalties, or interest. 2. In addition to the authority granted to the department pursuant to section 17A.10 and notwithsta…

1. a. A taxpayer may authorize an individual to act on behalf of the taxpayer by filing a power of attorney with the department, on a form prescribed by the department. The department may prescribe a separate form or integrate the requirements of the form into a return when feasi…

For purposes of this Title , unless the context otherwise requires, “return” means any tax or information return, amended return, declaration of estimated tax, or claim for refund that is required by, provided for, or permitted under, the provisions of this Title or section 533.3…

1. Short title. This section shall be known and may be cited as the “Tax Procedures and Practices Act” . 2. Procedures and practices. a. (1) The department shall prepare a statement which sets forth in simple and nontechnical terms all of the following: (a) The rights of a taxpay…

If a provision in the Code grants a tax benefit to taxpayers that is unconstitutionally withheld from other taxpayers as expressed in an Iowa attorney general’s opinion based upon decisions of the Iowa supreme court, United States supreme court, or other courts of competent juris…

1. For purposes of this section , unless the context otherwise requires: a. “Department” means the Iowa department of revenue. b. “Income tax return or claim for refund” means any tax return or claim for refund under chapter 422 , excluding withholding returns under section 422.1…

1. For purposes of this section , unless the context otherwise requires: a. “Department” means the Iowa department of revenue. b. “State” means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular pos…

1. For purposes of this section , “tax return preparer” means the same as defined in section 421.62 . 2. a. Beginning January 1, 2020, and every year thereafter, a tax return preparer shall complete a minimum of fifteen hours of continuing education courses on subject matters pre…

1. Definitions. As used in this section , unless the context otherwise requires: a. “Obligor” means a person, not including a public agency, who has been determined to owe a qualifying debt. b. “Public agency” means a board, commission, department, including the department of rev…

1. Except where a different rate of interest is stated in a provision of this Title,* the rate of interest on interest-bearing obligations arising under this Title shall be the rate of interest in effect under this section . 2. The rate of interest that shall be in effect during …

1. Class actions prohibited. No class action may be brought against the department, a taxpayer, or a person required to collect any tax imposed under this Title , in any court, agency, or other adjudicative body, or in any other forum, based on any act or omission arising from or…

If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct pr…

1. The director of revenue or a department employee designated by the director shall sign on behalf of the department all orders, subpoenas, warrants, and other documents of like character issued by the department. 2. The office of the department shall be maintained at the seat o…

1. As used in this section , “holiday” means any of the following: a. A legal public holiday as described in section 1C.1 . b. A paid holiday as described in section 1C.2, subsection 1 , and subsection 2 , paragraph “b” . c. A federal holiday observed by the United States postal …

As used in this chapter , unless the context otherwise requires: 1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these. 2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpa…

A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the disclosure is within any of the following: 1. Consent…

A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following: 1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns. 2. Prepa…

A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor. [C73, 75, 77, 79, 81, §423A.4 ] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.4

This chapter shall be known and cited as the “Iowa Unfair Cigarette Sales Act.” [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.1 ] C93, §421B.1

The director of revenue, or any person or persons injured by any violation, or who would suffer injury from any threatened violation of this chapter , may maintain an action in any equity court to enjoin such actual or threatened violation. If a violation or threatened violation …

1. The director of revenue may adopt rules for the enforcement of this chapter and the director is empowered to and may from time to time undertake and make or cause to be made such cost surveys for the state or such trading area or areas as the director shall deem necessary and …

When used in any part of this chapter , the following words, terms and phrases shall have the meaning ascribed to them except where the context clearly indicates a different meaning: 1. “Basic cost of cigarettes” shall mean whichever of one of the two following amounts is lower, …

1. It shall be unlawful for any wholesaler or retailer to offer to sell, or sell, at wholesale or retail, cigarettes at less than cost to such wholesaler or retailer, as the case may be, as defined in this chapter . Any wholesaler or retailer who violates the provisions of this s…