Iowa § 421.8 - 421.8 Penalty for defective return under certain circumstances.
Full text of Iowa Iowa Code § 421.8 — 421.8 Penalty for defective return under certain circumstances., with citation guidance and answers to common questions.
§ 421.8. 421.8 Penalty for defective return under certain circumstances.
If a person files a purported return of tax which does not contain information on which the substantial correctness of the self-assessment may be judged or which contains information that on its face indicates that the self-assessment is substantially incorrect and the conduct previously referred to in this section is due to a position which is frivolous or a desire which appears on the purported return to delay or impede the administration of the tax laws of this state, then the person shall pay a penalty of five hundred dollars. This penalty shall be in addition to any other penalty provided by law. 86 Acts, ch 1007, §17 Fri Dec 12 20:17:45 2025 Iowa Code 2026, Section 421.8 (23, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.8
What does Iowa Code § 421.8 cover?
Section 421.8 ("421.8 Penalty for defective return under certain circumstances.") 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 § 421.8?
A common citation format is "Iowa Code § 421.8" (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 § 421.8 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.