Iowa § 423.39 Service of notices

Iowa Statutes

§ 423.39 — Service of notices

Iowa § 423.39

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.39 (Service of notices) 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 § 423.39 (2026).

Text

1.A notice authorized or required under this subchapter may be given by mailing the notice to the person for whom it is intended, addressed to that person at the address given in the last return filed by the person pursuant to this subchapter, or if no return has been filed, then to any address obtainable. The mailing of the notice is presumptive evidence of the receipt of the notice by the person to whom addressed. Any period of time which is determined according to this subchapter by the giving of notice commences to run from the date of mailing of the notice.

2.TheprovisionsoftheCoderelativetothelimitationoftimefortheenforcementofacivil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine, or enforce the collection of any tax or penalty provide

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1. A notice authorized or required under this subchapter may be given by mailing the
notice to the person for whom it is intended, addressed to that person at the address given
in the last return filed by the person pursuant to this subchapter, or if no return has been
filed, then to any address obtainable. The mailing of the notice is presumptive evidence of
the receipt of the notice by the person to whom addressed. Any period of time which is
determined according to this subchapter by the giving of notice commences to run from the
date of mailing of the notice.
2. TheprovisionsoftheCoderelativetothelimitationoftimefortheenforcementofacivil
remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine,
or enforce the collection of any tax or penalty provided by this chapter.