Iowa Code

Iowa Code § 422.29 (2026)

Judicial review

✓ current as of July 2026

Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

1. Judicial review of actions of the director may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A. Notwithstanding the terms of chapter 17A, petitions for judicial review may be filed in the district court of the county in which the petitioner resides, or in which the petitioner’s principal place of business is located, or in the case of a nonresident not maintaining a place of business in this state either in any county in which the income involved was earned or derived or in Polk county, within sixty days after the petitioner shall have received notice of a determination by the director as provided for in section 422.28. \n Tue Dec 09 22:12:37 2025 Iowa Code 2026, Chapter 422 (115, 5) §422.29, INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES 74\n\n 2. For cause and upon a showing by the director that collection of the tax in dispute is in doubt, the court may order the petitioner to file with the clerk a bond for the use of the respondent, with sureties approved by the clerk, in the amount of tax appealed from, conditioned that the petitioner shall perform the orders of the court.

3. An appeal may be taken by the taxpayer or the director to the supreme court of this state irrespective of the amount involved. [C35, §6943-f25; C39, §6943.061; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.29] 94 Acts, ch 1133, §6, 16; 2003 Acts, ch 44, §114; 2021 Acts, ch 76, §73 Referred to in §257.22, 421B.11, 422.25, 422.25A, 422.25C, 422.41, 422.66, 422D.3, 423.37, 423.45, 428A.8, 453A.29, 453A.46, 453B.14, 602.8102(60) \n

Notes of Decisions

Cited in 6 cases, 1971–2017 · leading case: Isaacson v. Iowa State Tax Comm'n, 183 N.W.2d 693 (Iowa 1971).

Sort: Relevance Newest Treatment

Isaacson v. Iowa State Tax Comm'n, 183 N.W.2d 693 (Iowa 1971). · cites it 2× “As successor to the named defendants, Iowa State Department of Revenue (hereinafter referred to as defendant) appeals pursuant to Code section 422.29. We reverse. The facts were stipulated and are not in dispute.”

Conoco, Inc. v. Iowa Dep't of Revenue & Fin., 477 N.W.2d 377 (Iowa 1991). · cites it 2× “See Iowa Code § 422.29 ; Iowa Code ch. 17A. Under the Act when this court reviews a district court decision on the validity of an agency action, we ask only whether the district court has correctly applied the law.”

N. Nat. Gas Co. v. Forst, 205 N.W.2d 692 (Iowa 1973). “Compare with Code § 422.29. III. With regard to ambiguity we said in McKillip v.”

Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983). · cites it 2× “Section 422.29, in the part of the chapter relating to the personal income tax which is involved in this case, provides in its first sentence, “Judicial review of actions of the director may be sought in accordance with the terms of the Iowa administrative procedure Act.”

Bd. of Directors of the Starmont Cmty. Sch. Dist. v. Banke, 474 N.W.2d 558 (Iowa 1991). “Many other administrative proceedings, however, have review provisions similar to chapter 279 and do not require the formality of a petition and answer. See, e.g., Iowa Code § 400.”

Romantix Holdings, Inc., Romantix, Inc., Abv Mgmt., Inc., Books, Inc., Ppi, Inc., Ppa, Inc., & Swan Books, Inc. v. Iowa Dep't of Revenue (Iowa Ct. App. 2017). · cites it 2× “See Iowa Code § 422.29 ; KFC Corp. v. Iowa Dep’t of Revenue, 792 N.”

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.