Chapter 421. DEPARTMENT OF REVENUE  


Section 421.1. State board of tax review.
Section 421.1A. Property assessment appeal board.
Section 421.2. Department of revenue.
Section 421.3. Director to have no conflicting interests.
Section 421.4. Deputies.
Section 421.5. Settling doubtful claims for taxes.
Section 421.6. Rules — deposit of departmental moneys.
Section 421.7. Interest rate.
Section 421.8. Penalty for defective return under certain circumstances.
Section 421.8A.
Section 421.9. Duties and powers — office.
Section 421.10. Appeal period — applicability.
Section 421.11.
Section 421.12.
Section 421.13.
Section 421.14. Rules — director’s duties.
Section 421.15. Seal.
Section 421.16. Expenses.
Section 421.17. Powers and duties of director.
Section 421.17A. Administrative levy against accounts.
Section 421.17B. Administrative wage assignment cooperative agreement.
Section 421.18. Duties of public officers and employees.
Section 421.19. Counsel.
Section 421.20. Actions.
Section 421.21. Administration of oaths.
Section 421.22. Service of orders.
Section 421.23. Fees and mileage.
Section 421.24. Reciprocal interstate tax enforcement.
Section 421.25. Professional appraisers employed.
Section 421.26. Personal liability for tax due.
Section 421.27. Penalties.
Section 421.28. Exceptions to successor liability.
Section 421.29. Registrations.
Section 421.30. Reassessment expense fund.
Section 421.31.
Section 421.32.
Section 421.33.
Section 421.34.
Section 421.35.
Section 421.36.
Section 421.37.
Section 421.38.
Section 421.39.
Section 421.40.
Section 421.41.
Section 421.42.
Section 421.43.
Section 421.44.
Section 421.45.
Section 421.46. Terminal liability health insurance fund.
Section 421.47. Tax agreements with Indian tribes.
Section 421.48.
Section 421.49.
Section 421.50.
Section 421.51.
Section 421.52.
Section 421.53.
Section 421.54.
Section 421.55.
Section 421.56.
Section 421.57.
Section 421.58.
Section 421.59.
Section 421.60. Tax procedures and practices.
Section 421.61. Unconstitutionally withheld tax benefits.
Section 421.62.
Section 421.63.
Section 421.64.
Section 421.65.
Section 421.66.
Section 421.67.
Section 421.68.
Section 421.69.
Section 421.70.