Iowa Statutes
§ 421.2 — Department of revenue
Iowa § 421.2
This text of Iowa § 421.2 (Department of revenue) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 421.2 (2026).
Text
A department of revenue is created. The department shall be administered by a director
of revenue who shall be appointed by the governor subject to confirmation by the senate
and shall serve at the pleasure of the governor. If the office of the director becomes vacant,
the vacancy shall be filled in the same manner as provided for the original appointment.
Except for the Iowa lottery division under chapter 99G, the director may establish, abolish,
and consolidate divisions within the department of revenue when necessary for the efficient
performance of the various functions and duties of the department of revenue.
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Related
Richards v. Iowa Department of Revenue
414 N.W.2d 344 (Supreme Court of Iowa, 1987)
Legislative History
[C31, 35, §6943-c11, -c12, -c15, -c17; C39, §6943.010, 6943.011, 6943.014, 6943.016; C46,
50, 54, 58, 62, 66, §421.1, 421.2, 421.5, 421.7; C71, 73, 75, 77, 79, 81, §421.2]
Nearby Sections
15
§ 421.1
State board of tax review§ 421.10
Appeal period — applicability§ 421.14
Rules — director’s duties§ 421.15
Seal§ 421.16
Expenses§ 421.17
Powers and duties of director§ 421.17A
Administrative levy against accounts§ 421.19
Counsel — disclosures authorized§ 421.1A
Property assessment appeal board§ 421.2
Department of revenue§ 421.20
Actions§ 421.21
Administration of oaths§ 421.22
Service of ordersCite This Page — Counsel Stack
Bluebook (online)
Iowa § 421.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/421.2.