Iowa Code

Iowa Code § 423.47 (2026)

Refunds and credits

✓ current as of July 2026

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If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be credited against any tax due, or to become due, on the books of the department from the person who made the erroneous payment, or such amount shall be refunded to such person by the department. A claim for refund or credit that has not been filed with the department within three years after the tax payment for which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall not be allowed by the director. 2003 Acts, 1st Ex, ch 2, §140, 205 Referred to in §15.355, 15.495, 15.507, 99G.30A, 321.105A, 423.21, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 476B.2, 476B.7, 476C.6\n\n SUBCHAPTER VI SALES AND USE TAX ACT ADMINISTRATION — RETAILERS REGISTERED VOLUNTARILY UNDER AGREEMENT Referred to in §423.13

Notes of Decisions

Cited in 1 case, 2016–2016 · leading case: Emily M. Bass, on Behalf of Herself & All Others Similarly Situated v. J.C. Penney Co., Inc., 880 N.W.2d 751 (Iowa 2016).

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Emily M. Bass, on Behalf of Herself & All Others Similarly Situated v. J.C. Penney Co., Inc., 880 N.W.2d 751 (Iowa 2016). · cites it 29× “, *761 If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be-credited against any tax due, or to become due, on the books of the department from the…”

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