Iowa § 422.28 - 422.28 Revision of tax.
Full text of Iowa Iowa Code § 422.28 — 422.28 Revision of tax., with citation guidance and answers to common questions.
§ 422.28. 422.28 Revision of tax.
A taxpayer may appeal to the director for revision of the tax, interest, or penalties assessed at any time within sixty days from the date of the notice of the assessment of tax, additional tax, interest, or penalties. The director shall grant a hearing and if, upon the hearing, the director determines that the tax, interest, or penalties are excessive or incorrect, the director shall revise them according to the law and the facts and adjust the computation of the tax, interest, or penalties accordingly. The director shall notify the taxpayer by mail of the result of the hearing and shall refund to the taxpayer the amount, if any, paid in excess of the tax, interest, or penalties found by the director to be due, with interest accruing in accordance with section 421.60, subsection 2, paragraph “e”. [C35, §6943-f24; C39, §6943.060; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §422.28; 81 Acts, ch 131, §9] 86 Acts, ch 1007, §27; 86 Acts, ch 1241, §21; 94 Acts, ch 1133, §5, 16; 2012 Acts, ch 1110, §9; 2018 Acts, ch 1161, §7, 15, 16 Referred to in §257.22, 421.10, 422.25, 422.25A, 422.25C, 422.29, 422.41, 422.66, 422D.3, 423.37, 428A.8, 453B.14 Fri Dec 12 20:19:20 2025 Iowa Code 2026, Section 422.28 (30, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 422.28
What does Iowa Code § 422.28 cover?
Section 422.28 ("422.28 Revision of tax.") 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 § 422.28?
A common citation format is "Iowa Code § 422.28" (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 § 422.28 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.