Iowa § 423.47 - 423.47 Refunds and credits.
Full text of Iowa Iowa Code § 423.47 — 423.47 Refunds and credits., with citation guidance and answers to common questions.
§ 423.47. 423.47 Refunds and credits.
If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be credited against any tax due, or to become due, on the books of the department from the person who made the erroneous payment, or such amount shall be refunded to such person by the department. A claim for refund or credit that has not been filed with the department within three years after the tax payment for which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall not be allowed by the director. 2003 Acts, 1st Ex, ch 2, §140, 205 Referred to in §15.355, 15.495, 15.507, 99G.30A, 321.105A, 423.21, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 476B.2, 476B.7, 476C.6 Fri Dec 12 20:20:46 2025 Iowa Code 2026, Section 423.47 (24, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423.47
What does Iowa Code § 423.47 cover?
Section 423.47 ("423.47 Refunds and credits.") 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 § 423.47?
A common citation format is "Iowa Code § 423.47" (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 § 423.47 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.