Iowa Code
Iowa Code § 421.10 (2026)
Appeal period — applicability
✓ current as of July 2026
Find cases:
SyfertCases citing this section
IA-LEGlegis.iowa.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
The appeal period for revision of assessment of tax, interest, and penalties set out under section 422.28, 423.37, 437A.9, 437A.22, 437B.5, 437B.18, 452A.64, 453A.29, or 453A.46 applies to appeals to notices from the department denying changes in filing methods, denying refund claims, and denying portions of refund claims for the tax covered by that section, and notices of any adverse department action directed to a specific taxpayer, other than licensing, which involves a calculation. 89 Acts, ch 251, §10; 95 Acts, ch 83, §1; 2000 Acts, ch 1114, §1, 18; 2003 Acts, 1st Ex, ch 2, §177, 205; 2013 Acts, ch 94, §3, 35, 36; 2023 Acts, ch 115, §23, 40 Referred to in §437A.14, 437B.10\n\n 421.11 through 421.13 Reserved.
\nNotes of Decisions
Cited in 1
case, 2004–2004 · leading case: Scheckel v. Iowa Dep't of Revenue & Fin., 102 F. App'x 516 (8th Cir. 2004).
Scheckel v. Iowa Dep't of Revenue & Fin., 102 F. App'x 516 (8th Cir. 2004). “§ 1341 (Tax Injunction Act); Iowa Code §§ 421.10 , 421.60, 422.28, 422.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.