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

Iowa Code § 422.74 (2026)

Certification of refund

✓ current as of July 2026
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If a refund is authorized in any subchapter of this chapter, the director shall certify the amount of the refund and the name of the payee and draw a warrant on the general fund of the state in the amount specified payable to the named payee, and the treasurer of state shall pay the warrant. [C35, §6943-f61; C39, §6943.098; C46, 50, 54, 58, 62, 66, §422.67; C71, 73, 75, 77, 79, 81, §422.74] 91 Acts, ch 97, §47; 2020 Acts, ch 1062, §94 Referred to in §99G.30A, 257.22, 321.105A, 422D.3, 423.42, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 453B.14

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Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1995–2023 · leading case: Hagge v. Iowa Dep't of Revenue & Fin., 539 N.W.2d 148 (Iowa 1995).
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Hagge v. Iowa Dep't of Revenue & Fin., 539 N.W.2d 148 (Iowa 1995). · cites it 2× “) Iowa Code section 422.74 also prescribes procedures to be followed in the disbursement of refunds: If a refund is authorized .”
Francis Livingood, Christoper Maury, & Daniel Robbins v. City of Des Moines, Iowa, 991 N.W.2d 733 (Iowa 2023). “Iowa Code § 422.74 . The conclusion that state income tax refunds are constitutionally protected private property is consistent with our controlling authorities and other persuasive authorities.”
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