{"data":{"id":"us-ia/iowa-code-422.74","jurisdiction":"us-ia","citation":"Iowa Code § 422.74","heading":"Certification of refund.","body":"If a refund is authorized in any subchapter of this chapter, the director shall certify the amount of the refund and the name of the payee and draw a warrant on the general fund of the state in the amount specified payable to the named payee, and the treasurer of state shall pay the warrant.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter VI - ADMINISTRATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.74.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"32e406be685784644114d31a1639234cd5f80f86b5b69299dd90d479631c3044","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.73","next":"us-ia/iowa-code-422.75"},"notice":"GroundRules: Original legal text. Not legal advice."}