Iowa Code (Last Updated: December 05, 2016) |
Title X. FINANCIAL RESOURCES |
Chapter 422. INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES |
Section 422.74. Certification of refund.
Latest version.
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If a refund is authorized in any division of this chapter, the director shall certify the amount of the refund and the name of the payee and draw a warrant on the general fund of the state in the amount specified payable to the named payee, and the treasurer of state shall pay the warrant.
[C35, §6943-f61; C39, §6943.098; C46, 50, 54, 58, 62, 66, §422.67; C71, 73, 75, 77, 79, 81, §422.74]