Iowa § 432.14 Statute of limitations

Iowa Statutes

§ 432.14 — Statute of limitations

Iowa § 432.14

Title XFINANCIAL RESOURCES

Ch. 432INSURANCE COMPANIES TAX

This text of Iowa § 432.14 (Statute of limitations) 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 § 432.14 (2026).

Text

Within five years after the tax return is filed or within five years after the tax return
became due, whichever is later, the commissioner of insurance shall examine the return
and determine the tax. An assessment or a claim for credit must be made within five
calendar years after the annual tax filing is made. For a five-year period preceding the
current calendar year, a company may apply for a credit, or the commissioner may make
an assessment, as appropriate. The period of examination and determination of the correct
amount of tax is unlimited in the case of a false or fraudulent return made with the intent to
evade tax or in the case of a failure to file a return.

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Within five years after the tax return is filed or within five years after the tax return
became due, whichever is later, the commissioner of insurance shall examine the return
and determine the tax. An assessment or a claim for credit must be made within five
calendar years after the annual tax filing is made. For a five-year period preceding the
current calendar year, a company may apply for a credit, or the commissioner may make
an assessment, as appropriate. The period of examination and determination of the correct
amount of tax is unlimited in the case of a false or fraudulent return made with the intent to
evade tax or in the case of a failure to file a return.