Iowa Code

Iowa Code § 450.63 (2026)

Maturity of tax — interest — penalty

✓ current as of July 2026

Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

All taxes not paid within the time prescribed in this chapter are subject to a penalty as provided in section 421.27 and shall draw interest at the rate in effect under section 421.7 until paid. [S13, §1481-a23; C24, 27, 31, 35, 39, §7368; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.63; 81 Acts, ch 131, §16, ch 147, §11, 20; 82 Acts, ch 1180, §7, 8] 84 Acts, ch 1173, §9; 86 Acts, ch 1007, §39; 90 Acts, ch 1172, §13

Notes of Decisions

Cited in 1 case, 1983–1983 · leading case: Welp v. Iowa Dep't of Revenue, 333 N.W.2d 481 (Iowa 1983).

Sort: Relevance Newest Treatment

Welp v. Iowa Dep't of Revenue, 333 N.W.2d 481 (Iowa 1983). · cites it 2× “6 provides that the tax is to be paid within twelve months of decedent’s death and section 450.63 (1981) provides penalties for payments made thereafter.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.