1. Any refund permit issued under this chapter may be revoked by the department for any of the following violations, but only after the holder of the permit has been given reasonable notice of the intention to revoke the permit and reasonable opportunity to be heard:

 a. Using in support of a refund claim a false or altered invoice.
 b. Making a false statement in a claim for refund or in response to an investigation by the department of a claim for refund.
 c. Refusal to submit the holder’s books and records for examination by the department.

Terms Used In Iowa Code 452A.19

  • Department: means the department of revenue. See Iowa Code 452A.2
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • year: means twelve consecutive months. See Iowa Code 4.1
 2. A person whose refund permit is revoked for cause may not obtain another refund permit for a period of one year after the revocation. A refund permit under which a refund is not claimed for a period of three years or a refund permit whose holder has moved from the county in which the holder resided at the time of application for the permit is invalid subject to reinstatement or issuance of a new permit upon application as provided in section 452A.18.
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