2023 Iowa Code 428A.9 – Refund of tax
Current as of: 2023 | Check for updates
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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 remitted to the department of revenue. 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.