453B.14 - REVISION OF TAX -- REFUNDS. - Iowa Statutes

453B.14 REVISION OF TAX -- REFUNDS. Sections 421.5, 422.26, 422.28, 422.29, 422.73, subsection 1, and section 422.74 shall apply to this chapter, except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director.          Section History: Recent Form 90 Acts, ch 1251, §50 C91, § 421A.14 C93, § 453B.14