{"data":{"id":"us-ia/iowa-code-425.21","jurisdiction":"us-ia","citation":"Iowa Code § 425.21","heading":"Satisfaction of outstanding tax liabilities.","body":"The amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 425 - HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT","Subchapter II - PROPERTY TAX CREDIT OR RENT REIMBURSEMENT FOR ELDERLY AND DISABLED"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/425.21.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"96bcc8651324d9e8a45c980fc2ac0a7a75ae354f2de6f2df6131079d889b3479","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-425.20","next":"us-ia/iowa-code-425.22"},"notice":"GroundRules: Original legal text. Not legal advice."}