Iowa Statutes
§ 426A.9 — Erroneous credits
Iowa § 426A.9
This text of Iowa § 426A.9 (Erroneous credits) 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 § 426A.9 (2026).
Text
If any claim is allowed, and subsequently reversed on appeal, any credit shall be void, and
the amount of the credit shall be charged against the property in question, and the director of
revenue, the county auditor, and the county treasurer shall correct their books and records.
Theamountoftheerroneouscredit, whencollected, shallbereturnedbythecountytreasurer
to the general fund of the state.
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Legislative History
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.9]
Nearby Sections
15
§ 426A.1
Definitions§ 426A.11
Military service — exemptions§ 426A.12
Exemptions to relatives§ 426A.14
Allowance — continuing effectiveness§ 426A.15
Penalty§ 426A.1A
Appropriation§ 426A.2
Military service tax credit§ 426A.3
Computation by auditor§ 426A.6
Setting aside allowance§ 426A.7
Forms — rules§ 426A.8
Excess remitted — appeals§ 426A.9
Erroneous creditsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 426A.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/426A.9.