Iowa Code 421.71 – Class actions — implied right of action — private cause of action immunity
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 related to any provision of this Title.
Terms Used In Iowa Code 421.71
- Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
- 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
Nothing in this Title shall be construed as creating or providing an implied private right of action or any private common law claim against any taxpayer, or against any person required to collect any tax imposed under this Title, in any court, agency, or other adjudicative body, or in any other forum. This subsection shall not apply to or otherwise limit any claim, action, mandate, power, remedy, or discretion of the department, or an agent or designee of the department.