Iowa Code

Iowa Code § 422.30 (2026)

Jeopardy assessments — posting of bond

✓ current as of July 2026

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1. If the director believes that the assessment or collection of taxes will be jeopardized by delay, the director may immediately make an assessment of the estimated amount of tax due, together with all interest, additional amounts, or penalties, as provided by law. The director shall serve the taxpayer by regular mail at the taxpayer’s last known address or in person, with a written notice of the amount of tax, interest, and penalty due, which notice may include a demand for immediate payment. Service of the notice by regular mail is complete upon mailing. A distress warrant may be issued or a lien filed against the taxpayer immediately.

2. The director shall be permitted to accept a bond from the taxpayer to satisfy collection until the amount of tax legally due shall be determined. Such bond to be in an amount deemed necessary, but not more than double the amount of the tax involved, and with securities satisfactory to the director. [C35, §6943-f26; C39, §6943.062; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.30] 94 Acts, ch 1165, §17; 2018 Acts, ch 1041, §91, 127 Referred to in §99G.30A, 257.22, 321.105A, 422.16, 422.41, 422.66, 422D.3, 423.42, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 425.27, 428A.8, 450.55, 453B.9\n\n 422.31 Statute applicable to personal tax. All the provisions of section 422.36, subsection 3, shall be applicable to persons taxable under this subchapter. [C35, §6943-f27; C39, §6943.063; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.31] 2020 Acts, ch 1062, §94 Referred to in §257.22, 422D.3\n\n SUBCHAPTER III BUSINESS TAX ON CORPORATIONS Referred to in §15.293A, 15.319, 15.355, 15.496, 15.508, 15.524, 15.533, 15E.27, 15E.28, 15E.52, 15E.62, 15E.305, 15E.364, 16.64, 16.82, 16.82A, 28A.24, 29C.24, 190B.103, 237A.31, 404A.2, 422.1, 422.16C, 422.73, 422.85, 422.110, 428A.8, 476B.2, 476B.6, 476B.7, 476C.4, 476C.6 \n

Notes of Decisions

Cited in 5 cases, 1994–2007 · leading case: State v. Eames, 565 N.W.2d 323 (Iowa 1997).

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State v. Eames, 565 N.W.2d 323 (Iowa 1997). · cites it 18× “Upon service of the notice, the director may " immediately proceed to collect the tax, interest, and penalty by any method prescribed in section 422.30." Id. (emphasis added). All assessments of taxes made pursuant to chapter 453B are considered jeopardy assessments as provided…”

State v. Carter, 733 N.W.2d 333 (Iowa 2007). · cites it 8× “Iowa Code section 422.30 provides for the collection of taxes through jeopardy assessments: If the director believes that the assessment or collection of taxes will be jeopardized by delay, the director may immediately make an assessment of the estimated amount of tax due,…”

Lumbermens Mut. Cas. Co. v. State, Dep't of Revenue & Fin., 564 N.W.2d 431 (Iowa 1997). · cites it 2× “These tax assessments obligated the Leslies in the sum of $177,538.81, and the Gardners in the sum of $140,085.”

Wernimont v. Iowa Dep't of Revenue (In Re Wernimont), 183 B.R. 181 (Bankr. D. Iowa 1994). · cites it 2× “Iowa Code § 422.30 ; Iowa Admin.Code § 701-38.”

State Of Iowa Vs. Kenneth Dale Carter (Iowa 2007). · cites it 10× “Iowa Code section 422.30 provides for the collection of taxes through jeopardy assessments: If the director believes that the assessment or collection of taxes will be jeopardized by delay, the director may immediately make an assessment of the estimated amount of tax due,…”

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