State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-428a > 428a-9 428A.9 REFUND OF TAX. To receive a refund from the state the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax paid to the treasurer of state. To receive a refund from the county the taxpayer shall petition the board of supervisors for a refund of the remaining portion of the overpayment paid to that county.
Section History: Recent Form 2001 Acts, ch 150, §19
