{"data":{"id":"us-ia/iowa-code-421.54","jurisdiction":"us-ia","citation":"Iowa Code § 421.54","heading":"","body":"Reserved.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421 - DEPARTMENT OF REVENUE"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421.54.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"f58a0b28a0463cddffa0947e4d1ca977e51673cb65c0dcf8f56cb95f0943e075","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421.53","next":"us-ia/iowa-code-421.55"},"notice":"GroundRules: Original legal text. Not legal advice."}