Iowa Code » Chapter 422 — INDIVIDUAL INCOME, CORPORATE, AND
Iowa Code

Iowa Code § 422.67 (2026)

Generally — bond — approval

✓ Iowa Code 2026 (laws through the 2025 session)
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The director shall administer the taxes imposed by this chapter. The director shall give a bond in an amount to be fixed by the governor, which has been issued by a surety company authorized to transact business in this state and approved by the insurance commissioner as to solvency and responsibility. The reasonable cost of said bond shall be paid by the state, out of the proceeds of the taxes collected under the provisions of this chapter. [C35, §6943-f54; C39, §6943.091; C46, 50, 54, 58, 62, 66, §422.60; C71, 73, 75, 77, 79, 81, §422.67] Referred to in §99G.30A, 321.105A, 423.42, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5

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Notes of Decisions
Cited in 3 cases, 1950–2018 · leading case: Emily M. Bass v. J.C. Penney Co., 880 N.W.2d 751 (Iowa 2016).
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Emily M. Bass v. J.C. Penney Co., 880 N.W.2d 751 (Iowa 2016). · cites it 2× “See Iowa Code §§ 422.67 -.75; Iowa Admin. Code ch.”
Lowe's Home Centers, LLC v. Iowa Dept of Revenue & Courtney M. Kay-Decker, 921 N.W.2d 38 (Iowa 2018). “sections 422.67 through 422.75." Iowa Code § 423.”
Morrison-Knudsen Co. v. State Tax Comm'n, 44 N.W.2d 449 (Iowa 1950). · cites it 2× “" Section 422.67. It appears the tax, except on the 22 items for which liability is conceded, was paid as a result of mistake of the tax commission in interpreting the law.”
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