Iowa Statutes
§ 439.2 — Voluntary payments
Iowa § 439.2
This text of Iowa § 439.2 (Voluntary payments) 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 § 439.2 (2026).
Text
When any person, company, association, or corporation, against whom any tax has been
assessed and levied by the director of revenue and held invalid or illegal, shall have paid
the same voluntarily or shall otherwise waive such invalidity and illegality, the director shall
accept such tax in lieu of the tax to be raised by the reassessment and relevy provided for in
section 439.1.
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Legislative History
[S13, §1330-i; C24, 27, 31, 35, 39, §7105; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §439.2]
Nearby Sections
2
§ 439.1
Reassessment and relevy§ 439.2
Voluntary paymentsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 439.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/439.2.