Iowa Code § 622.106 (2026)

If any report, claim, tax return, statement, or payment is sent by United States mail and either registered or certified, a record authenticated by the United States post office shall be considered competent evidence that the report, claim, tax return, statement, or payment was delivered to the state or political subdivision to which addressed, and the date of registration or certification shall be deemed the postmarked date. [C77, 79, 81, §622.106]\n\nTue Dec 09 21:59:22 2025 Iowa Code 2026, Chapter 622 (63, 3)