Iowa Admin. Code r. 199-17.10 - Refunds

If a person makes a payment in excess of the assessed amount, the commission may issue a refund to the person for the excess amount or credit the excess amount toward the person's next assessment. For overpayments of less than $50, absent exigent circumstances, the commission will not issue a refund and will hold the excess amount as a credit toward the person's next assessment through the fiscal year in which the overpayment occurred. If a credit remains at the end of the fiscal year in which the overpayment occurred, the commission will issue a refund for any excess amount remaining.

Notes

Iowa Admin. Code r. 199-17.10
Adopted by IAB August 14, 2019/Volume XLII, Number 4, effective 9/18/2019 Editorial change: IAC Supplement 7/24/2024 Adopted by IAB August 21, 2024/Volume XLVII, Number 5, effective 9/25/2024

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