Iowa § 421.18 - 421.18 Duties of public officers and employees.
Full text of Iowa Iowa Code § 421.18 — 421.18 Duties of public officers and employees., with citation guidance and answers to common questions.
§ 421.18. 421.18 Duties of public officers and employees.
It shall be the duty of all public officers and employees of the state and local governments to give to the director of revenue information in their possession relating to taxation when required by the director, and to cooperate with and aid the director’s efforts to secure a fair, equitable, and just enforcement of the taxation and revenue laws. [C31, 35, §6943-c28; C39, §6943.027; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.18] 99 Acts, ch 151, §3, 89; 2003 Acts, ch 145, §286 Fri Dec 12 20:17:52 2025 Iowa Code 2026, Section 421.18 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.18
What does Iowa Code § 421.18 cover?
Section 421.18 ("421.18 Duties of public officers and employees.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 421.18?
A common citation format is "Iowa Code § 421.18" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 421.18 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.