Iowa Code

Iowa Code § 422.66 (2026)

Department to enforce

✓ current as of July 2026

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The department shall administer and enforce the provisions of this subchapter, and all applicable provisions of sections 422.24, 422.25, 422.26, 422.28, 422.29, and 422.30, and subchapter VI of this chapter, apply to financial institutions and to the franchise tax imposed by this subchapter. [C71, 73, 75, 77, 79, 81, §422.66] 2020 Acts, ch 1062, §94\n\n SUBCHAPTER VI ADMINISTRATION Referred to in §422.1, 422.16, 422.16B, 422.66

Notes of Decisions

Cited in 3 cases, 1950–1983 · leading case: Morrison-Knudsen Co. v. State Tax Comm'n, 44 N.W.2d 449 (Iowa 1950).

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Morrison-Knudsen Co. v. State Tax Comm'n, 44 N.W.2d 449 (Iowa 1950). · cites it 10× “Code sections 422.66, 422.67, I.C.A., made applicable to the use tax by 423.”

Pruss v. Iowa Dep't of Revenue, 330 N.W.2d 300 (Iowa 1983). “§ 422.66. The fourth statute is section 425.”

Allis-Chalmers Mfg. Co. v. Iowa State Tax Comm'n, 92 N.W.2d 129 (Iowa 1958). · cites it 10× “66: "* * * No claim for refund or credit that has not been filed with the commission within five years after the tax payment upon which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall be allowed by the…”

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