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Iowa Code (Last Updated: December 05, 2016) |
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Title III. PUBLIC SERVICES AND REGULATION |
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Chapter 97C. FEDERAL SOCIAL SECURITY ENABLING ACT |
Section 97C.9. Adjustments or refund.
Latest version.
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If more or less than the correct amount of the tax imposed by section 97C.5 is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made in such manner and at such times as the state agency shall prescribe.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.9]