Iowa § 421.2 - 421.2 Department of revenue.
Full text of Iowa Iowa Code § 421.2 — 421.2 Department of revenue., with citation guidance and answers to common questions.
§ 421.2. 421.2 Department of revenue.
A department of revenue is created. The department shall be administered by a director of revenue who shall be appointed by the governor subject to confirmation by the senate and shall serve at the pleasure of the governor. If the office of the director becomes vacant, the vacancy shall be filled in the same manner as provided for the original appointment. Except for the Iowa lottery division under chapter 99G, the director may establish, abolish, and consolidate divisions within the department of revenue when necessary for the efficient performance of the various functions and duties of the department of revenue. [C31, 35, §6943-c11, -c12, -c15, -c17; C39, §6943.010, 6943.011, 6943.014, 6943.016; C46, 50, 54, 58, 62, 66, §421.1, 421.2, 421.5, 421.7; C71, 73, 75, 77, 79, 81, §421.2] 86 Acts, ch 1245, §419; 2003 Acts, ch 145, §286; 2024 Acts, ch 1182, §111 Referred to in §7E.5 Confirmation, see §2.32 Fri Dec 12 20:17:42 2025 Iowa Code 2026, Section 421.2 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.2
What does Iowa Code § 421.2 cover?
Section 421.2 ("421.2 Department of revenue.") 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 § 421.2?
A common citation format is "Iowa Code § 421.2" (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 § 421.2 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.